증여세 부과처분 취소청구
1. The plaintiff's appeal is all dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the part added or added below, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The following shall be added to the 7th written judgment of the court of first instance (hereinafter referred to as "written judgment of the court of first instance") and the following:
A tax investigation is a kind of administrative investigation to realize the State's right to impose taxes, and refers to all acts of questioning to determine or correct the tax base and amount of national taxes and inspecting or investigating books, documents and other articles or ordering the submission thereof, and in cases of a tax investigation for which the tax authority's right to inquiry and investigation for imposition is exercised, a taxpayer or a person, etc. who is deemed to have a transaction with the taxpayer (hereinafter referred to as "taxpayer, etc.") shall assume the legal obligation to answer questions for tax officials to collect the tax data and to allow the
On the other hand, it is necessary to prohibit double tax investigations for the same items of taxation and the taxable period, except in exceptional cases where it is clearly contrary to the principle of fair taxation, since the freedom of taxpayer's business and legal stability may be seriously infringed as well as the abuse of the right of tax investigation.
8 The following is added: “The 10th 10th 10th 10th 1st 10th 201st 201st 201st 201st 201.”
8 At the bottom of the 8th one, the phrase "before 7," "the former Framework Act on National Taxes," shall be added to the following:
8 At the bottom of 8, the following shall be added to:
On the other hand, the plaintiff was investigated by the director of Seoul Regional Tax Office on June 27, 2005.