증액경정처분의 취소를 구하는 항고소송에서 과세관청의 증액경정사유뿐만 아니라 당초신고에 관한 과다신고사유도 함께 주장하여 다툴 수 있음[국패]
Seoul High Court 2009Nu35599 (Law No. 29, 2010)
early 208west0292 (2008.05)
In an appeal litigation seeking revocation of a disposition of increase or decrease, it can be argued that there is an excessive reason for the initial report as well as the grounds for tax authorities' correction of increase or decrease.
An appeal against a request for correction or a disposition of imposition is a means of objection with the same purpose as determining the existence of a legitimate tax base and amount of tax. In an appeal litigation seeking a revocation of a disposition of correction of increase, a taxpayer may assert not only the grounds for rectification of increase by the tax authority, but also the excessive reasons for the initial report.
2010Du18796 Disposition of revocation of Value-Added Tax Imposition
Section AA
The director of the tax office
Seoul High Court Decision 2009Nu35599 Decided July 29, 2010
May 9, 2013
The judgment below is reversed and the case is remanded to Seoul High Court.
The grounds of appeal are examined.
Article 45-2(1) of the former Framework Act on National Taxes (amended by Act No. 830, Dec. 31, 207; hereinafter referred to as “the former Framework Act on National Taxes”) provides that a person who files a return of tax base within the statutory due date of return may request the head of the competent tax office for determination or correction of the tax base and amount of national tax (where a determination or correction is made pursuant to the provisions of each tax law, referring to the tax base and amount of tax after such determination or correction) for the same reason as the initial and revised tax base and amount of tax for which a return of tax base and amount of tax are filed, and that the tax base and amount of tax recorded in the tax base return exceeds the amount of tax to be filed under the tax law, referring to “when the tax base and amount of tax to be filed exceeds the amount of tax to be filed under the tax base and amount of tax to be filed under the revised tax return or the amount of tax to be filed under the revised tax base and amount of tax to be filed.” Article 212 of the former Value-Added Tax Act provides that applies only to the following tax base and amount of tax.