양도소득세부과처분취소및 징벌적 손해배상
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1...
1. The court of first instance rejected the claim for payment of money within the scope of the judgment of this court, and dismissed the claim for revocation of disposition of capital gains tax.
The Plaintiff filed an appeal only on the part of the claim to revoke the disposition imposing capital gains tax.
Therefore, among the judgment of the court of first instance, the claim for monetary payment is excluded from the judgment of this court.
2. The reasoning of the judgment of the court of first instance, which cited the reasoning of the judgment, is as follows, with the exception of Paragraph (2) from among the reasoning of the judgment of the court of first instance, except for the addition of the judgment on the allegations added by the plaintiff in this court, as set forth in Paragraph (3), the remaining part of the reasoning of the judgment excluding Paragraph (2) is the same. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act
(hereinafter the meaning of the language used in this context is the same as that of the judgment of the court of first instance). 2 pages 12 of the “2016 August 22, 2016” shall be considered as “ August 11, 2016.”
5 11 lines [Based on recognition] column add “the result of this Court’s submission of financial transaction information to a national bank that is a stock company.”
3. Determination as to the additional argument
A. The Plaintiff’s assertion was unlawful since the Defendant conducted a tax investigation of capital gains tax on the Plaintiff and did not notify the Plaintiff in writing pursuant to Article 81-12 of the Framework Act on National Taxes.
B. Article 81-12 of the Framework Act on National Taxes provides that when a tax official has completed a tax investigation, he/she shall explain to the taxpayer the results of the investigation including the details of the tax investigation, “tax base to be determined or corrected, tax amount, and calculation basis thereof,” and shall notify the taxpayer thereof in writing within 20 days
According to the evidence No. 2, the defendant conducted a tax investigation of capital gains tax on the plaintiff, and notified the plaintiff of the result of the tax investigation in writing on March 8, 2016. The plaintiff is prior to taxation on the defendant.