소극적으로 제세 신고를 누락하여 납부하지 않은 행위는 사기 기타 부정한 행위에 해당하지 않음[국승]
Seoul Administrative Court 2010Guhap46777 ( October 23, 2011)
Cho High Court Decision 2010Du2819 ( November 17, 2010)
The act of failing to pay taxes on a passive basis does not constitute fraud or other unlawful act.
(The judgment of the court of first instance is the same as the judgment of the court of first instance) since the above act which did not pay the corresponding tax because it was passively omitted, does not constitute "a case of evading the national tax by fraud or other unlawful act", the exclusion period for imposition shall be five years.
Article 26-2 (Period for Excluding Assessment of National Taxes)
2011Nu24813 Revocation of Disposition of Imposition of Value-Added Tax, etc.
Maximum XX
Head of Gangnam District Tax Office and one other
Seoul Administrative Court Decision 2010Guhap46777 decided June 23, 2011
October 27, 2011
December 1, 2011
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
1. Purport of claim
The disposition of imposition of KRW 187,181,520 on February 1, 201 against the Plaintiff and KRW 93,827,870 on the first half-year value-added tax on February 1, 201, and KRW 11,382,140 on the first half-year value-added tax on 2002, and the first half-year value-added tax on 2002, and the global income tax on 34,772,540 on February 8, 2010 and global income tax on 11,382,140 on the second-year global income for 202.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim against the defendants is dismissed in entirety.
1. Quotation of judgment of the first instance;
The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim of this case is accepted in its entirety on the grounds of its reasoning, and the judgment of the court of first instance is just in its conclusion, and all appeals by the defendants are dismissed as it is without merit. It is so decided as per Disposition.