2. The costs of appeal shall be borne by the Plaintiff.

The imposition disposition of KRW 224,769,510, and additional tax for unfaithful payment shall be revoked.

The reasons for this court's ruling are to revise the relevant part of the judgment of the first instance as follows 2.

The reasons for the judgment of the court of first instance (except for the part of ‘4. conclusion') are the same as the reasons for the judgment of the court of first instance.

Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted as it is.

2. Revised parts

2. Prior to the amendment of the 9th one, the following additions to the "former Income Tax Act":

2 Up to two pages, " June 30, 2015" shall be amended to " June 29, 2015".

3. Amendment to June 9, 2017 to " June 2, 2017" for the following three operations:

2. To add "(if ..................)" to the right side of the last parallel;

3. For the following reasons: “A evidence 1, 2, 3, and 1 of Category B”

the following facts and circumstances which may be recognized by the purport of the whole pleading and the whole pleading:

for the purpose of making any amendment.

The term "Framework Act on National Taxes" 6th below 4th below is "former Framework Act on National Taxes (Law No. 14382, Dec. 20, 2016)"

amendment to the term “pre-amended by the Act”)

4 up to 4 2 2 junctics

“1) In the case of filing a return, the tax liability shall be determined at the time of filing the tax base and amount of tax.

1) Although the Plaintiff stated “A, Jun. 9, 2017,” the Plaintiff appears to be a clerical error in light of the statement in the evidence No. 3.

Tax payment obligations occur to taxpayers. Article 22(1) of the Framework Act on National Taxes, the time of the former Framework Act on National Taxes

Income under subparagraph 1 of Article 10-2 of the Enforcement Decree (Amended by Presidential Decree No. 29534, Feb. 12, 2019)

The time for determining the tax liability shall be when filing a return on the tax base and amount of tax to the government.

(1) In a case where a return on the return of profit is made without an exemption from a preliminary return

The deadline for the provisional return on the return of profit (2 months from the last day of the month to which the date of sale belongs).

(2) The tax authority's duty to pay it(Article 69 (4) of the former Income Tax Act), the tax authority's duty to pay it

The tax amount may be determined and corrected for the next preliminary return (Article 129 of the Enforcement Decree of the Income Tax Act), and collected

the Do, and even if the preliminary return has not been made, the additional tax on the non-declaration or the non-performance of the payment shall be calculated.

There is a clear provision that the tax may be imposed (Articles 47-2(1) and 47 of the former Framework Act on National Taxes).

4-4 Paragraph 1). If an additional tax is not imposed solely on the ground that the preliminary return has no fixed capacity;

Tax provisions can be punished, and those who make preliminary returns and payments may be treated disadvantageously.

Taking into account the fact that the result may arise, provisional tax liability at the time of preliminary return

(2) If the National Tax Act does not apply to the establishment of a new report, it shall not be deemed to have been established.

Accordingly, the Plaintiff, who did not file a preliminary return, shall impose an additional tax for non-reported and additional tax for arrears.

It is reasonable to see that it can be seen as reasonable."

4. Change of the 8th place of business (the "Income Tax Act" to the "former Income Tax Act"

4 Under 4 the following modifications:

(3) The first one month period of the first sentence of Article 129 (3) of the Enforcement Decree of the Income Tax Act.

"There is no basis for interpretation".

4 under 4 by inserting to the right side the following:

"The taxpayer's intention or negligence shall not be taken into account: Provided, That the taxpayer's duty shall not be taken into account.

It is unreasonable not to know that the obligation was not known or that the obligation was expected to be fulfilled to the parties.

"............... do not cause any negligence on his/her duty, such as where there are circumstances to

4 Up to 5 pages from the Defendant’s “Defendant” up to 4 pages shall be modified as follows:

“(1) In imposing penalty tax, a party who is not due to his/her negligence on the land or mistake of the law.

(2) Additional payment shall be made by the person who has paid it within the payment period.

the State, taking into account the equity between the State and the State, the amount equivalent to the financial benefits to be substantially paid during the due period.

3. In the case of provisional return on profit-making loss, additional payment is made.

In the case of failure to make a provisional return on profit equivalent to those subject to imposition, profit margin

From the day following the due date of mental appeal, additional tax for arrears shall be imposed; 4. Additional tax for non-report

in the case of a tax authority, the tax authority imposes an amount equivalent to a certain percentage of the payable amount.

The date of the notice of payment does not change the value of additional tax depending on the time, ⑤ this case

The plaintiff filed a final return from the day following the date of statutory preliminary return;

In full view of the fact that only the period is calculated based on June 30, 2015, the instant case is considered as a whole.

The disposition shall not perform the obligation to report and pay voluntarily within the period of initial return on loss;

It was imposed as administrative sanctions against the Plaintiff by the Defendant, and the Defendant’s duty payment notice to the Plaintiff.

The circumstance that delay in the performance of the above duty is unreasonable to expect the Plaintiff, or the Plaintiff’s delay.

"A person shall not be deemed to have any justifiable reason, which is not attributable to his/her negligence of duty."

○ The Enforcement Decree of the Framework Act on National Taxes (Presidential Decree No. 2010, Feb. 12, 2019) provides that “Enforcement Decree of the Framework Act on National Taxes” shall be

Amendment to "before amendment by Act No. 29534)"

3. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is with this conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed for reasons.