양도소득세부과처분취소
1. Revocation of a judgment of the first instance;
2. The Defendant’s capital gains tax of KRW 110,936,990 against the Plaintiff on November 9, 2015.
1. The court's explanation concerning this part of the grounds for the decision of the court of first instance is the same as the pertinent part of the grounds for the decision of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of
2. Whether the instant disposition is lawful
A. The plaintiff's assertion and the plaintiff
B. The reasoning for the court’s explanation on this part of the relevant statutes is the same as that of each corresponding part of the grounds for the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
C. (1) Prior to the amendment by Act No. 12848 of December 23, 2014, the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014)
(a) The same shall apply;
Article 47-3(2) main sentence and Article 1-2 of the Framework Act on National Taxes stipulate that an amount equivalent to 40/100 of the amount of tax reduction or exemption or tax credit shall be the penalty tax in cases of filing an application for reduction or exemption of income tax, etc. by unlawful act. Here, the term “unlawful act” refers to health care room as to what constitutes “unlawful act” and Article 26-2(1)1 of the same Act provides that “where a taxpayer evades national tax, receives a refund or deduction by fraudulent or other unlawful act prescribed by Presidential Decree (hereinafter referred to as “unlawful act”), and Article 12-2(1) of the Enforcement Decree of the Framework Act on National Taxes upon delegation thereof refers to any act falling under any of the subparagraphs of Article 3(6) of the Punishment of Tax Evaders Act.
Article 3(6) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015); and “Fraud or other unlawful act” in paragraph (1) means any of the following acts, which make the imposition and collection of taxes impossible or considerably difficult.