증여세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
3. The Defendant against the Plaintiff on January 6, 2014.
1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
(hereinafter the meaning of the terms used in this context is the same as that of the judgment of the court of first instance). 2. 2. Part 3, which is advanced or added, is the "Korea Deposit Insurance Corporation of Korea".
Part 5 of the third 5-Class " December 1, 2013" shall be " January 6, 2014".
The 3rd page 10-11 attached "A evidence 12-2" to the [based grounds for recognition].
The 5th parallel 3 to 12th parallels are as follows.
4. Whether the instant disposition is lawful
A. Relevant legal principles refer to all acts of making inquiries to determine or correct the tax base and amount of national tax, and inspecting or investigating books, documents and other articles, or ordering the submission thereof, as a type of administrative investigation to realize the State’s right to taxation, and in the case of a tax investigation for which the tax authority’s right to inquiry and investigation for taxation is exercised, a taxpayer or a person, etc. who is deemed to have a transaction with the taxpayer (hereinafter “taxpayer, etc.”) bears the legal obligation to answer questions for tax officials to collect the taxation data and to allow the investigation.
On the other hand, it is necessary to prohibit double tax investigations for the same items of taxation and the taxable period, except in exceptional cases where it is clearly contrary to the principle of fair taxation, since the freedom of taxpayer's business and legal stability may be seriously infringed as well as the abuse of the right of tax investigation.
In light of the nature and effect of such tax investigation, the purpose of prohibiting duplicate tax investigations, etc., tax officials' investigation is practically a taxpayer.