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(영문) 대법원 2016. 04. 15. 선고 2016두30927 판결

(심리불속행) 중요한 자료에 해당하지 않아 탈세제보포상금지급대상이 아님[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-49346 ( December 22, 2015)

Case Number of the previous trial

Other-2014-008 (Law No. 26, 2014)

Title

(Trial without Continuation) It is not subject to the payment of a reward for tax evasion because it is not an important material.

Summary

(Summary) The gist of the original judgment) The information on the tax evasion by the person who reported the tax evasion by the reporting person, but did not provide important information on such information, and thus, the tax evasion report was not subject to the reporting on the tax evasion report (it cannot be deemed that the tax assessment was made only on such grounds, even if the investigation was conducted based on the petition by the reporting person on the tax evasion report).

Cases

2016Du30927 Revocation of revocation of disposition to refuse to pay compensation for tax evasion

Plaintiff

Park AA

Defendant

BB Director of Regional Tax Office

Imposition of Judgment

April 15, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.