(심리불속행) 양도소득세 납부를 위임받은 직원의 횡령은 가산세 감면의 정당한 사유에 해당하지 아니함[국승]
Seoul High Court 2011Nu31422 (Law No. 12, 2012)
early 2010west2524 ( December 24, 2010)
The embezzlement of employees who have been entrusted with the payment of capital gains tax does not constitute justifiable grounds for the reduction or exemption of additional tax.
(Summary) Even if an employee entrusted with the return and payment of capital gains tax has embezzled capital gains tax without filing a report, so long as he/she voluntarily delegated his/her duties to an employee, he/she shall be held responsible for nonperformance and shall be held liable to compensate for losses to the extent that he/she does not pay capital gains tax due to embezzlement
Article 48 of the Framework Act on National Taxes
2012Du4319 Revocation of Disposition of Imposing capital gains tax
XX
Head of Seocho Tax Office
Seoul High Court Decision 2011Nu31422 Decided January 12, 2012
The appeal is dismissed.
Costs of appeal are assessed against the Plaintiff
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final