양도소득세부과처분취소
1. Revocation of a judgment of the first instance;
2. The Defendant’s transfer income tax on August 1, 2012 reverted to the Plaintiff on August 1, 2012, 123,665.
The reasoning of the judgment of the court of first instance is that of the judgment of the court of first instance, except for the following: (a) and (b) to change five (5) pages and four (4) as follows; and (c) so, the reasoning of the judgment of the court of first instance is identical to that of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of
2. The 9th parallel " June 24, 2011" shall be changed to "from June 16, 2011 to June 24th of the same month".
In the 3rd 3rd Circuit, “The instant disposition was made to the Defendant” was “The Plaintiff determined and notified the Plaintiff of KRW 123,665,290 (including additional tax) of the transfer income tax for the year 2010 (hereinafter “instant disposition”).
The judgment of this Court before the amendment by Act No. 11604, Jan. 1, 2013
(a) The same shall apply;
According to Article 81-4(2), a tax official may not conduct a reinvestigation on the same tax item and the same taxable period except in cases falling under any of the subparagraphs of the same paragraph, such as “where there is hard evidence to prove a suspicion of tax evasion.”
A tax investigation should be conducted within such minimum scope as may be necessary for appropriate and fair taxation, and further a reinvestigation of the same tax item and taxable period shall seriously infringe on taxpayers’ rights and interests, such as taxpayers’ freedom of business, and shall be at risk of arbitrary tax investigation by the tax authorities. Thus, it is necessary to prohibit except in exceptional cases where there is a serious violation of the principle of fair taxation, and it is also subject to a tax investigation other than regular selection due to the exclusion of taxpayers from the presumption of loyalty, and it is more strictly limited to cases where a reinvestigation is allowed rather than cases where a taxpayer is allowed to conduct a tax investigation, such as “where there is a specific report on taxpayer’s tax evasion,” as stipulated in Articles 81-3 and 81-6(2) of the former Framework Act on National Taxes.