The purpose of the provisions of Article 9(1) of the National Tax Collection Act or Article 83 of the Income Tax Act regarding the duty payment notice is to ensure that the tax payment notice is carried out as it is. Additional taxes should also be notified by specifying the form and content of the same level as that of the principal tax and specifying the basis for calculation of the amount of tax. Furthermore, the taxpayer subject to the duty payment notice should be able to ascertain the legal provisions and to understand the basis for calculation of the amount of tax, even if the taxpayer subject to the duty payment notice confirms

(See Supreme Court en banc Decision 2010Du12347 Decided October 18, 2012). According to the following: (a) underreporting the amount of tax by classification of penalty tax (original tax) at a general rate of tax (original tax) 55,803, 350 10.00% 5,580,3350, 58000% of the transfer tax (transfer tax 137,620, 797) *00% of 0.300% 71,631,62433, 77, 211, 959 No. 6 of the instant tax payment notice, the content in the column for the calculation basis of penalty tax is recognized.

Article 9(1) of the National Tax Collection Act provides that the taxable period, items, amount of tax, basis for calculation, deadline for payment, and place of payment shall be notified in writing at the time of imposing income tax; Article 83 of the Income Tax Act and Article 149 of the Enforcement Decree of the Income Tax Act provide that “tax base, tax rate, tax amount, and other necessary matters” shall be notified in the form of a written notice of tax payment concerning the collection of national taxes; and Article 47-3(1) and Article 47-4(1) of the Framework Act on National Taxes shall also be notified of the basis for calculating the same level as the principal tax; and Article 47-3(1) and 47-4(1) of the Framework Act on National Taxes.