(심리불속행) 형사사건으로 인한 구속은 가산세 감면의 정당한 사유라고 할 수 없음[국승]
Seoul High Court 2011Nu34407 (22 December 22, 2012)
Cho High Court Decision 2009Du4273 (Law No. 15, 2010)
(Reorder of Hearing) The detention due to a criminal case shall not be deemed a justifiable reason for the reduction of penalty tax.
Considering the fact that there is time to file a preliminary return of capital gains tax before being detained in a criminal case, and that it is impossible to file a return through an agent even if the person is detained, the circumstance of detention cannot be deemed justifiable grounds for nonperformance of a return of capital gains tax.
Article 6 of the Framework Act on National Taxes
2012du6988. Revocation of disposition imposing a transfer tax due to a bad faith in filing a transfer tax return and an erroneous payment;
XX Kim
Head of Yeongdeungpo Tax Office
Seoul High Court Decision 2011Nu34407 Decided February 22, 2012
The appeal is 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 grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final