(심리불속행)회수가 불가능하다고 판단하고 신고하지 않은 상속재산에 대하여 부당과소신고가산세를 적용할 수 없음.[일부패소]
Seoul High Court-2013-Nu-26974 (Law No. 19, 2014)
(C) If the recovery of inherited property is deemed impossible, the penalty tax for unfair underreporting shall not apply to the inherited property not reported.
(C) Since it is recognized that the Plaintiff was unable to recover the claim of this case and did not report it in return for inheritance tax, it is not possible to apply an unfair under-reported penalty tax.
Supreme Court-2014-Du-5972 Revocation of Disposition of Imposing Inheritance Tax
ParkA and 2
○ Head of tax office
Seoul High Court Decision 2013Nu26974 Decided March 19, 2014
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by