부당행위계산부인에 따른 가산세가 처분이 위법한지 여부[국승]
Whether a disposition of additional tax resulting from a wrongful calculation is unlawful;
The fact that the tax base of transfer income has been reported after legal judgment on the evaluation method or unfair acts is merely merely a lot or misunderstanding of the law, and it cannot be deemed that there is a justifiable reason to exempt the additional tax.
Article 167 of the Enforcement Decree of Income Tax Act
2015Du43728 Revocation of Disposition of Imposing capital gains tax
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Seoul High Court Decision 2014Nu64225 Decided April 23, 2015
July 17, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The petition of appeal does not contain any indication in the grounds of appeal and does not submit the grounds of appeal within the statutory period.
Therefore, according to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, it is so decided as per Disposition by the assent of all participating Justices.