불복청구 절차에서 감액한 양도소득세를 특별한 사유없이 경정결정하여 과세한 처분은 무효임[국패]
Seoul Administrative Court-2017-Gu Group-60096 (Law No. 13, 2017)
Any disposition imposing a tax by correcting a capital gains tax reduced in the procedures for appeal without any special reason shall be null and void.
(1) In a case where the previous disposition was canceled without any special reason even though the previous disposition was revoked in the appeal procedure, it is reasonable to deem that the previous disposition is unlawful and null and void in accordance with the purport of establishing the model of the taxation disposition.
Article 80 of the Framework Act on National Taxes
2017Nu74575 Nullification of the imposition disposition of capital gains tax, etc.
Aa
b Head of the Tax Office
Seoul Administrative Court-2017 Gudan-6096 ( April 26, 2017)
2018.03.16
2018.04.20
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
Defendant’s transfer income tax for the Plaintiff on December 1, 2013, KRW 203,641,167 for the year 2007 (Additional acid)
3) confirm that the disposition of imposition is null and void.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this ruling shall be with the exception of dismissal or addition of the following:
Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act, because the reasoning for the judgment of the first instance is identical.
this shall be quoted by the court.
"1,699,386,000" shall be read as "1,699,386,000 won", respectively, of 17 and 6 pages 16.
The ○ 4th page 2 "this law" is regarded as the "court of the first instance".
○ 7, 13 pages 13 add the following:
“The Defendant asserts to the effect that this case’s disposition necessary pursuant to Article 80 of the Framework Act on National Taxes, which is a disposition made necessary pursuant to the purport of the decision made by the Tax Tribunal against KimCC, shall not be deemed serious and clear. However, on the ground that KimCC requested the Tax Tribunal to take a disposition of capital gains tax by the Director of the Korea Tax Tribunal and the Tax Tribunal made a decision different from the existing one on the acquisition value of the real estate in this case, it is reasonable to deem that the Plaintiff’s previous disposition was unlawful to dismiss the Plaintiff’s previous disposition without any special reason, such as the Plaintiff’s submission of false materials, etc., which was revoked through objection, without any justifiable reason that the Plaintiff
2. Conclusion
Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.