(심리불속행)조세특례제한법 제106조의4 제1항에 의거 경정청구에 대하여 금거래계좌를 통하여 입금하지 않아 불공제처분함은 적법[국승]
Seoul High Court-2016-Nu-53755 (Law No. 12, 2017)
(C) If a request for correction under Article 106-4(1) of the Restriction of Special Taxation Act is not made through a gold transaction account, the non-deduction disposition is lawful.
(C) If a request for correction is not made through a gold transaction account pursuant to Article 106-4(1) of the Restriction of Special Taxation Act, the non-deduction disposition is lawful.
Article 36 of the Value-Added Tax Act
Supreme Court Decision 2017Du44107 Decided revocation of Disposition imposing additional tax on refund in excess
CivilAA
00. Head of tax office
Seoul High Court Decision 2016Nu64328 Decided April 12, 2017
August 18, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.