토지등 매매차익예정신고 가산세 부과 적정여부[국승]
Seoul High Court-2018Nu65264 ( March 27, 2019)
Imposition of penalty tax;
The judgment of the court below is justified and dismissed, and it is reasonable to view that the duty to pay taxes at the time of preliminary return is determined provisionally, and that the additional tax and additional tax for arrears can be imposed on the plaintiff who failed to make a preliminary return under the former Framework Act on National Taxes even if it cannot be deemed that the duty to pay taxes at the
Article 47-4 of the Framework Act on National Taxes (Additional Tax for Indecent Payment and Refunding Return)
Supreme Court-2019-Du-38205 ( July 11, 2019)
00AA
Xhead of the tax office
The second instance decision
Seoul High Court-2018-Nu-65264 ( March 27, 2019)
201.7.11
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, since the appellant’s ground of appeal is clearly without merit as it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, an appeal is filed under
It is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.