(심리불속행) 종전 세무조사에서 이미 조사된 자료는 조세탈루의 혐의를 인정할 만한 명백한 자료에 해당하지 아니함[국패]
Seoul High Court-2017-Nu-49296 ( September 19, 2017)
(Trial Disorder) The data already investigated in the previous tax investigation does not constitute a clear evidence to prove the suspicion of tax evasion.
(Main) The third tax investigation of this case is conducted based on the data already investigated in the previous tax investigation, so it constitutes an illegal duplicate investigation.
Article 81-4 of the Framework Act on National Taxes (Prohibition of Abuse of Right of Tax Investigation)
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by