(심리불속행) 조세탈루혐의를 명백히 인정할만한 자료가 없었으므로 2차 세무조사는 위법함[국패]
Seoul High Court 2018Nu35713 ( October 16, 2019)
The second tax investigation is illegal because there was no evidence to clearly recognize the suspicion of tax evasion.
(1) The second tax investigation is unlawful, since the civil judgment based on the same facts as already included in the materials that the investigating authorities had secured at the time of the first tax investigation cannot be deemed as a new material to clearly recognize the suspicion of tax evasion.
Article 81-4 (Prohibition of Abuse of Right of Tax Investigation)
2019Du34647 Revocation of Disposition of Imposition of Gift Tax
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Head of the tax office;
Seoul High Court Decision 2018Nu35713 Decided 1, 2019
June 13, 2019
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.