부당무신고가산세액 산정 시 기납부세액을 무신고세액에 포함한 계산 방법 적부[국패]
Seoul Administrative Court-2017-Gu Partnership-52399 ( December 21, 2017)
Cho High Court Decision 2016No2085 (Law No. 16.30)
In calculating the amount of unfair non-reported tax, whether the already paid tax amount is calculated including the amount of unpaid tax;
It is illegal that it imposes tax without deducting the already paid tax when calculating the amount of unfair non-reported penalty tax, including the amount of tax without filing a tax return, the taxpayer bears double burden.
Article 47-2 of the Framework Act on National Taxes:
2018Nu33243 Revocation of Disposition of Imposing gift tax
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○ Head of tax office
August 13, 2018
October 10, 2018
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition imposing KRW 00,00,000 (including additional taxes; hereinafter the same shall apply) on the Plaintiff on October 7, 2014 and KRW 000,000,00 in relation to the gift tax on February 4, 2010 and the gift tax on the gift on January 28, 2013 is revoked.
2. Purport of appeal
The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revocation shall be dismissed.
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (the grounds of appeal by the defendant are not significantly different from the allegations in the court of first instance. However, even if the defendant's assertion at the court of first instance was examined, the judgment of the
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.