배당소득 산정에 가산세 감면의 정당한 사유가 있다고 인정할 수 없음[일부패소]
Seoul Administrative Court 2010Guhap27301 ( November 18, 2010)
Seocho 2010west0483 ( October 31, 2010)
In calculating dividend income, it shall not be deemed that there is a justifiable reason for additional tax reduction.
(As in the first instance judgment, it is difficult to recognize that there is a justifiable reason for additional tax reduction or exemption, since the dividend income is not sufficiently confirmed and examined as dividend income subject to Goss-up without sufficiently checking and examining whether it is a dividend income subject to Gss-up.
2010Nu4312 Revocation of revocation of the imposition of global income tax;
NewA
○ Head of tax office
Seoul Administrative Court Decision 2010Guhap27301 decided November 18, 201
June 10, 201
July 1, 201
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The part exceeding KRW 8,756,013 out of the imposition disposition of global income tax of KRW 11,972,660 on November 6, 2009 against the Plaintiff and the part exceeding KRW 569,451 out of the imposition disposition of KRW 724,640 on global income tax of KRW 724,640 on November 1, 2009 shall be revoked.
The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.