형사사건으로 인한 구속은 가산세 감면의 정당한 사유라고 할 수 없음[국승]
Seoul Administrative Court 201Gudan829 ( October 26, 2011)
National Tax Service Review and Transfer 2010-0345 (Law No. 10, 2011)
Detention due to a criminal case may not be deemed a justifiable reason for the reduction of penalty tax.
In light of the fact that there is time to file a preliminary return of capital gains tax before being detained in a criminal case (as in the judgment of the first instance court), and that it is impossible to file a return through an agent even after being detained, the circumstance of detention cannot be deemed justifiable grounds for nonperformance of a return.
Article 6 of the Framework Act on National Taxes
Article 2 of the Enforcement Decree of Framework Act on National Taxes
2011Nu34407. Revocation of disposition of imposing transfer tax due to bad faith in filing a transfer tax return and additional tax for unfaithful payment
KimA
Head of Yeongdeungpo Tax Office
December 21, 2011
February 22, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are incidental to the Plaintiff.
The judgment of the first instance court is revoked. The disposition of imposition of KRW 1,510,581 and additional tax for unfaithful payment shall be revoked, among the disposition of imposition of KRW 9,967,573 on July 5, 2010 against the Plaintiff on July 5, 201, which was rendered by the Defendant to the Plaintiff on July 5, 208.
The reasoning of the judgment of this court is the same as the reasoning of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 11420 of the Civil Procedure Act. Since the judgment of the court of first instance