근로소득세(갑) 부과처분 취소 청구
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is as follows: (a) by adding the judgment of this court under Paragraph (2); and (b) by considering the evidence submitted by the plaintiff to this court, the fact-finding and the judgment of the court of first instance are as follows: (b) adding the judgment of the court of first instance
Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The further determination of this Court
A. The Plaintiff’s assertion that the part acknowledged as business related costs in the first investigation of this case is inconsistent with the principle of trust and good faith, which did not recognize in the second investigation of this case as different criteria at each time of tax investigation.
B. In general, in order to apply the principle of trust and good faith to the acts of tax authorities in tax and legal relations, the tax authorities should first issue a public opinion list subject to trust to taxpayers, second, there should be no reason attributable to taxpayers on the trust of the tax authorities that the name of the opinion list is legitimate, third, the taxpayer must trust the name of the opinion list and engage in the act in which it is in breach of the above opinion list, and fourth, the tax authorities should make a disposition contrary to the above opinion list, thereby infringing on the interests of taxpayers.
(see, e.g., Supreme Court Decisions 84Nu593, Apr. 23, 1985; 2007Du7741, Oct. 29, 2009). However, since there was no evidence submitted in the first investigation of this case that the Defendant recognized the same content as the sales fund as the business cost, it cannot be deemed that the Defendant’s public opinion expressed by the tax authority, which is a public opinion.
Therefore, the plaintiff's assertion is without merit.
3. Thus, the plaintiff's claim shall be dismissed as it is reasonable.
The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.