종합소득세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and even if the evidence submitted in this case is comprehensively examined as a whole, the fact-finding and judgment of the court of first instance are deemed legitimate
Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, in addition to the dismissal of part of the reasoning of the judgment of the court of first instance as set forth in the following Paragraph 2. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420
2. The parts to be dried shall have been dried up to 13 pages 6, 14, 8, 13 as follows:
Even though a judgment was made based on the judgment on the existence or scope of tax liability in the trial proceedings related to the relevant criminal case whether a criminal judgment is included in “judgment” as the grounds for filing a subsequent request for correction, this cannot be deemed to constitute “where a transaction or act, etc., which served as the basis for calculating the tax base and the amount of tax in the initial return, etc., becomes final and conclusive as different by a judgment on the relevant lawsuit,” as referred to in Article 45-2(2)1 of the Act, barring any special circumstance. Specific reasons are as follows (see, e.g., Supreme Court Decision 2018Du61888, Jan. 9, 2020). Article 45-2(2)1 of the Act provides only “judgment” with the grounds for filing a subsequent request for correction and without specifying the type of litigation.
However, criminal litigation is aimed at identifying the existence of the state's penal authority and the proper scope of punishment, and it is difficult to regard it as a lawsuit aimed at resolving disputes arising from transactions or acts, etc. which are the basis of calculating the tax base and the amount of tax. The final judgment of a criminal case alone does not invalidate or cancel private transactions or acts.
Therefore, the judgment in a criminal case is the first declaration by it.