Case Number of the immediately preceding lawsuit

Gwangju High Court-2015-Nu-5329 ( November 05, 2015)

Case Number of the previous trial

Cho High 2012 Gwangju 3965 ( October 25, 2013)

Title

(A) The receipt of a written confirmation of customer during the audit process after the tax investigation constitutes a duplicate investigation.

Summary

(Main) The Plaintiff’s confirmation of the customer during the audit process after the tax investigation constitutes a duplicate tax investigation, which is illegal since it is not a case where there is clear evidence to acknowledge the suspicion of tax evasion exceptionally permissible, and an investigation into the customer is not necessary.

Related statutes

Article 81-4 of the Framework Act on National Taxes [Prohibition of Abuse of Right of Tax Investigation]