[종합소득세부과처분취소][공1983.8.1.(709),1093]
Whether Article 15 of the National Tax Collection Act is a provision on tax reduction or exemption (negative)
Article 15 of the National Tax Collection Act provides that where a taxpayer or his family member living together needs long-term medical treatment due to illness or serious injury, the deferment of collection, etc. for which the head of a tax office can postpone the notification of tax payment or notify the determined tax amount in installments and not the
Article 15(1) of the Inheritance Tax Collection Act
Plaintiff
The Head of Seoul Western Tax Office
Seoul High Court Decision 81Gu175 delivered on February 3, 1982
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below held that the disposition of this case was not erroneous in finding that the plaintiff was omitted in sales of 2,000,000 won in the decision of global income tax base for the business year 1978, and that the defendant, the head of the tax office having jurisdiction over the plaintiff's place of business, was notified by the director of the tax office having jurisdiction over the place of business of the plaintiff that the plaintiff had been absent from the return of 2,000,000 won in the second period of value added tax base for the second year of 1978, since he was hospitalized in the hospital by November 27, 1978 after he was discharged from the hospital for a long time after he was discharged from the hospital, and that the plaintiff continued to operate his business with his employee during that period, and that the defendant, the head of the tax office having jurisdiction over the plaintiff's place of business, notified the plaintiff of the omission of the return of 2,00,000 won in sales.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Chang-chul (Presiding Justice)