Daegu High Court 2012Nu2277 ( December 28, 2012)

Cho High-depth201Gu0110 (201.05.09)

The imposition of penalty tax without disclosing the type and the basis for calculation is unlawful.

(2) As to the disposition of this case, the duty payment notice of imposition of additional tax among the disposition of this case contains defects such as omitting matters to be stated in the relevant Acts and subordinate statutes.

Article 9 of the National Tax Collection Act

Article 81-4 of the Basic Act

2013du2075 Value-added Tax revocation, etc.

United Kingdom A

Head of the Port Tax Office and one other

Daegu High Court Decision 2012Nu2277 Decided December 28, 2012

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is recognized that there is no reason, and all of the appeals are dismissed under Article 5 of the same Act

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final