종합소득세부과처분취소청구의소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
The reasoning of the judgment of the court of first instance is the same as the ground for the judgment of the court of first instance, except for the part to be determined additionally in the following paragraphs, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
The Plaintiff asserts that the instant administrative fine is imposed at a certain ratio of transaction amount and cannot be included in the scope of administrative fine under Article 33(1)2 of the former Income Tax Act, and the instant administrative fine is not deducted or included in income as necessary expenses, and otherwise violates the principle of substantial taxation, the principle of tax equality, the principle of double taxation, and the principle of excessive prohibition.
However, it is merely an assertion that the administrative fine imposed at a certain ratio of transaction cannot be included in the scope of administrative fine under Article 33 (1) 2 of the former Income Tax Act is not based on the interpretation of the express text of the law.
In addition, the imposition of the administrative fine of this case is not included in the necessary expenses or not deducted from the total revenue under the former Income Tax Act, and the imposition of the administrative fine of this case by the plaintiff is illegal.
If it is excessive or excessive, it can only be asserted in the procedure of disputing the imposition of the fine for negligence in this case.
The plaintiff's above assertion cannot be accepted.
The decision of the first instance court in the decision is justifiable.
The plaintiff's appeal is dismissed.