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(영문) 대법원 2013. 11. 28. 선고 2013두15668 판결
다른 세목도 포함되어 있다는 사정만으로 이 사건 부가가치세에 대한 이 사건 세무조사가 중복조사에 해당되지 않는다고 볼 수 없다[국패]
Case Number of the immediately preceding lawsuit

Seoul High Court 2012Nu18600 (2013.05)

Case Number of the previous trial

early 2010 Heavy0807 (201.06.07)

Title

It cannot be deemed that the instant tax investigation of the value-added tax of this case does not constitute a duplicate investigation solely on the grounds that other tax items are included.

Summary

It cannot be deemed that the instant tax investigation on value-added tax of this case does not constitute a duplicate investigation solely on the ground that the instant tax investigation on the value-added tax of this case includes any other tax items than value-added tax, which

Related statutes

Article 6 of the Value-Added Tax Act

Cases

2013Du1568 Disposition, etc. to revoke the imposition of value-added tax.

Plaintiff-Appellee

1.G 2.GB 3.G. 8.G. HH

9.J 10.J 11. GimK

Defendant-Appellant

Head of Pyeongtaek Tax Office

Judgment of the lower court

Seoul High Court Decision 2012Nu18600 Decided July 5, 2013

Text

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, all appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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