주식 양수에 따른 부당행위계산부인시 가산세 적용의 적법여부[국패]
Daejeon High Court-2015-Nu-11453 ( December 17, 2015)
Whether the application of penalty tax is legitimate in the case of a wrongful calculation based on the acquisition of stocks;
Since it is difficult to regard the Plaintiff as underreporting the tax base due to such active acts as making it difficult to detect the facts requiring taxation or forging false facts, the application of the penalty tax for unjust underreporting is illegal.
Article 47-3 of the National Tax Basic Act
Supreme Court Decision 2016Du31463 Decided revocation of Disposition of Corporate Tax Imposition
○○ Co., Ltd.
○ Head of tax office
Daejeon High Court 2015Nu11453
2016.28
All appeals are dismissed.
Costs of appeal shall be borne by each party.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all of the appeals are dismissed and the costs of appeal are assessed against each party under Article 5 of the same Act. It is so decided as per Disposition by the assent