Where a corrective disposition is taken to reduce the initial tax assessment in arrears, the imposition of additional charges and increased additional charges shall be imposed.

The revised disposition that reduces the tax base and the amount of tax on the ground that there was an error based on the previous tax assessment method, not by the method of the preliminary investigation but by the method of the actual investigation, has the effect of cancelling and changing part of the original disposition (the reduced part) instead of confirming specific tax liability with regard to the remaining amount after the revocation of the entire original disposition. As such, the imposition of additional and increased additional taxes on the national tax in arrears under Articles 21 and 22 of the National Tax Collection Act should be determined based on the payment deadline, etc.

Article 127 of the Income Tax Act, Articles 21 and 22 of the National Tax Collection Act

Supreme Court Decision 82Nu55 Decided September 14, 1982

Plaintiff

Head of Namgu Tax Office

Daegu High Court Decision 82Gu43 delivered on November 2, 1982

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The plaintiff's grounds of appeal are examined.

According to the facts established by the court below, in imposing global income tax and defense tax for the year 1978 and 1979, the defendant investigated and determined the tax base and tax amount according to the field investigation method on the basis of the original books and documentary evidence kept by the plaintiff, and imposed 328,056,287 won in total for the year 1978 and 1979, but did not pay the above national tax by the due date for the payment, and it is reasonable to interpret the tax amount as 28,000 won in total and 286,00 won in total on the ground that the original 197,000 won and 286,00 won were different from the original 197,000 won and 27,000 won in total from the original 25,000 won in total and 36,000 won in total, and thus, it is reasonable to interpret the above tax assessment method by the plaintiff's 17,000 won in total and 20 won in total.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Kang Jong-young (Presiding Justice)