종합소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
1. The reasoning of the judgment of the court of first instance, such as accepting the corresponding part of the judgment of the court of first instance, is as stated in the separate sheet (including “list of disposition” in the corresponding part of the judgment of the court of first instance, except for the modification as follows 2; hereinafter “4. Conclusion,” excluding the corresponding part). As such, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. 2. The part as modified is deleted from 4th 13-19th 20th 20 . 4th 20 . 3th 20 . . 6th 7th . 200 . The following contents are added to “2.” In addition, in the field of tax law, the principle
In particular, in cases where a taxpayer commits an act contrary to his/her past speech or behavior against a tax authority, he/she is subject to a disadvantageous disposition, such as deprivation of benefits, such as tax reduction or exemption, various penalty taxes, penalty provisions under tax law, etc., and the tax authority has the right of on-site investigation in a superior position with respect to a taxpayer, as a matter of principle, bears the burden of proving the legality of a taxation disposition, the application of the principle of good faith to a taxpayer should be extremely limited
Therefore, in order to establish a taxpayer's violation of the principle of good faith in a specific tax law relationship, there is an objectively contradictory behavior, the behavior was derived from the taxpayer's severe acts of worship, and the trust of the tax authority caused thereby should be worth protecting.
(See Supreme Court Decision 2011Du3623 Decided October 24, 2013, etc.)
3. In conclusion, the Plaintiff’s claim seeking the revocation of the instant disposition should be accepted on the grounds of merit.
The judgment of the first instance is just in conclusion, and the defendant's appeal is dismissed as it is without merit.