타인의 일방적 진술 만으로 사실확인 없이 과세하는 것은 부당함[국패]
Suwon District Court 2009Guhap1816 (No. 27, 2010)
Early High Court Decision 2008Du1569 ( November 28, 2008)
It is unreasonable that taxation without confirmation of facts is conducted solely on the unilateral statement of another person
If there is evidence that conforms to the statement of another person or there is no supplementary investigation of confirmation of facts, etc. about the person liable to pay taxes, etc., such statement is merely a unilateral statement made by a person other than the person liable to pay taxes, and it cannot be deemed as taxation data for the person liable to pay taxes unless there
The contents of the decision shall be the same as attached.
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
Each imposition disposition that the defendant made against the plaintiff shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
Therefore, the judgment of the court of first instance is just and the defendant's appeal is dismissed, and it is so decided as per Disposition.