Gross-up 대상 배당소득으로 오인한 데에 정당한 사유가 있다고 볼 수 없으므로 납부불성실가산세 부과처분은 적법함[국승]
Seoul Administrative Court 2010Guhap2732 ( December 02, 2010)
Cho High Court Decision 2010Du0541 ( October 31, 2010)
Since it cannot be deemed that there is a justifiable reason for misunderstanding as dividend income subject to Gross-up, the imposition of additional tax for unfaithful payment is legitimate.
(1) In light of the fact that there are persons liable to pay global income tax, liability for the appropriateness of the return amount of global income tax, etc., it cannot be deemed that there are justifiable grounds for misunderstanding dividend income as dividend income subject to Gros-up, and thus, the imposition of additional tax for unfaithful payment is legitimate.
2010Nu44193 Revocation of Disposition of Imposing global income tax;
Jeonn
O Head of tax office
Seoul Administrative Court Decision 2010Guhap27332 decided December 2, 2010
June 15, 2011
July 6, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The part exceeding KRW 4,19,419 among the disposition imposing global income tax of KRW 5,213,150 against the Plaintiff on November 1, 2009, exceeds KRW 3,462,50 among the disposition imposing global income tax of KRW 3,99,540 for the year 207, and the part exceeding KRW 4,65,580 among the disposition imposing global income tax of KRW 4,679,730 for the year 208, shall be revoked, respectively.
The reasons for this Court concerning this case are as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are as follows: (a) the reasoning for this Court shall be cited in accordance with the reasoning for the first instance judgment, except where “the second 10th th th th th th th 2009” is “the first th th th 5 November 2009.”
Since the judgment of the first instance is justifiable, the appeal filed by the plaintiff is dismissed.