(심리불속행) 면세유 가산세는 관리부실 그 자체에 대하여 가산세를 부과하고자 한다고 봄이 타당함[국승]
Busan High Court 2018-Nu20849 (No. 29, 2018)
(A) It is reasonable to view that a tax-free penalty should be imposed on the non-management of the tax-free penalty itself.
The issue of whether the supplied duty-free oil has been actually distributed is not considered as a taxation requirement. Since the management insolvency of the plaintiffs is recognized, there is a reason for the disposition.
2018du58387 Disposition of revocation of Disposition of Imposition of Value-Added Tax
AAAA Cooperatives and one other.
BB Head of the Tax Office and two others
Busan High Court (Chowon) 2018Nu20849
January 17, 2019
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided