(심리불속행)세무조사 대상 세목 등을 사전에 통지하지 않았으나 처분의 위법성에 영향을 미칠 중대한 것으로 보이지 않음[국승][국승]
Seoul High Court-2012-Nu-32835 ( November 22, 2013)
Review-Supplementary - 2010-0130 (2010.07)
Review-Income-2010-0130 (2010.07)
(C) It is not likely that the illegality of the disposition would have been affected without giving prior notice of the tax items, etc. subject to the tax investigation (e.g., conduct without hearing)
(The gist of the original trial) The taxpayer shall be notified of the tax items, etc. 10 days prior to the commencement of the investigation, and the taxpayer shall not be notified of the tax items, etc. subject to the investigation to the Plaintiff before the commencement of the investigation, but the procedural defect may not be deemed to have a significant impact on the illegality of the instant disposition.
Article 81-7 of the Framework Act on National Taxes
2013Du26613, revocation of disposition imposing aggregate land tax, etc.
United Kingdom A
BB director, CCC director
Seoul High Court Decision 2012Nu32835 Decided November 22, 2013
March 27, 2014
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition