Title

Whether a disposition of additional tax resulting from a wrongful calculation is unlawful;

Summary

The fact that a tax base of transfer income was reported under the market price lower than the market price, which is the basis for calculating transfer income tax due to stock transaction after making a legal judgment on the method of appraisal of the value of property or whether it constitutes an unfair act is merely merely a lot or misunderstanding under the law, and it cannot be deemed that there exists

Related statutes

Article 167 of the Enforcement Decree of Income Tax Act

Cases

2014Nu64225

Plaintiff and appellant

***

Defendant, Appellant

Head of Central Tax Office

Conclusion of Pleadings

2015.42

Imposition of Judgment

o April 23, 2015

Text

1. The plaintiff's appeal is dismissed.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of capital gains tax (additional tax) of KRW 00,000,000, which the Defendant rendered to the Plaintiff on January 10, 2013, shall be revoked. (The Plaintiff shall reduce the amount to KRW 00,000 for an additional additional paid additional tax for which the purport of the claim and appeal was revoked ex officio, for the first time in the trial)

Reasons

1. citing the judgment of the first instance court