[법인세특별부가세등부과처분취소][공1989.6.15.(850),831]
The nature of additional tax under the Corporate Tax Act and the Defense Tax Act
Additional tax under the Corporate Tax Act and the Defense Tax Act shall be imposed on a person liable for tax payment with various obligations, such as reporting, reporting, payment, and other cooperation on certain matters, in order to ensure the propriety of taxation, and when a person liable for tax payment neglects to fulfill such obligations in the form of tax, it may not be imposed on a kind of administrative sanction which is imposed in the form of tax, if the person liable for tax payment has
Article 41 of the Corporate Tax Act, Article 9 of the Defense Tax Act
Co., Ltd.
Head of Dong Busan District Office
Busan High Court Decision 87Gu61 delivered on March 4, 1988
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
Additional tax under the Corporate Tax Act refers to a kind of administrative sanction that is imposed in the form of tax when a taxpayer neglects his/her duty to report, report, pay, and cooperate on certain matters in order to ensure the appropriateness of taxation under the same Act, and when a taxpayer neglects his/her duty to secure the fulfillment of such duty, it may not impose additional tax if there is a justifiable reason for the taxpayer to do so. The additional tax under the Defense Tax Act should not be imposed if there is a justifiable reason for the taxpayer to do so.
According to the records, the court below held that the above list Nos. 1 and 2 of the judgment below was originally owned by the deceased non-party 1, but the ownership transfer registration was made in the name of the plaintiff on the ground of legacy as of Apr. 10, 1982, and that the above list No. 1 and No. 2 of the judgment below was transferred to the non-party 4 and the non-party 2 of the above list No. 1 and the non-party 1 were transferred to the Korea Land Development Corporation on Dec. 21, 1982. The above list No. 1 of the above list No. 3 of the real estate was transferred to the non-party 4 and the non-party 1 and the non-party 2 of the above list No. 4 of the non-party 1 and the non-party 2 of the non-party 3 of the above real estate were exempted from the corporate tax return and the non-party 1 and the non-party 2 of the above list of the non-party 1 and the non-party 3 of the above real estate.
In light of the evidence relationship as shown in the record and the above legal opinion, the above judgment of the court below is just and there is no misapprehension of the legal principles as to additional tax. There is no reason for the argument.
Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Jong-ju (Presiding Justice)