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(영문) 서울행정법원 2019.10.17 2018구합87613
탈세제보 포상금 부지급 부작위 위법확인 등
Text

1. The instant lawsuit shall be dismissed.

2. All the costs of lawsuit are assessed against the Plaintiff.

Reasons

1. Circumstances and details of the disposition;

A. On September 2, 2013, the Plaintiff submitted to the Seoul regional tax office “B” a letter of false accusation of tax evasion against B (hereinafter “B”) and the said letter of accusation was received from the Gangnam Tax Office on September 4, 2013 (receiving number C).

He used to impose taxes in accordance with laws and principles. He's report of tax evasion was used to impose taxes.

If the timing for payment of a reward arrives, such as the payment of the tax imposed on the reporter and the termination of the appeal procedure, I would like to send a separate notice of application for the payment of tax evasion reporting reward.

B. On August 25, 2014, the head of Gangnam-gu Tax Office notified the Plaintiff of the value-added tax amount of KRW 101,024,839 on the ground of the “revision due to the omission of income amount” to B.

On August 27, 2014, the head of Gangnam-gu Tax Office sent to the Plaintiff the following notice of the result of handling tax evasion reports.

C. On February 13, 2015, the Plaintiff submitted a “written complaint on D Tax Evasion B, etc.” related to the Sejong District Tax Office, on February 26, 2016, submitted a “written complaint on D Tax Evasion B, etc.” to the Seoul Regional Tax Office, and on November 2017, submitted a “written complaint on D Tax Evasion B, etc.” to the Seoul Regional Tax Office.

On November 20, 2018, the Plaintiff filed an application with the director of Gangnam Tax Office for payment of a tax evasion report.

On December 10, 2018, the head of Gangnam-gu District Tax Office rejected the Plaintiff from paying a monetary reward for tax evasion as follows:

As a result of the review of the application for the payment of the reward for tax evasion under our letter on November 20, 2018, it is impossible to pay the reward because it does not fall under the criteria for payment of the reward (such as criteria for payment, time of payment of the reward, material material, etc.) under Article 84-2 of the Framework Act on National Taxes and Article 65-4 of the Enforcement Decree of the same Act. [The grounds for recognition] The fact that there is no dispute over the issue, Gap's evidence 1, 5, 6, and Eul evidence 2 (including a serial number), the purport of the whole pleadings, and the purport of the whole pleadings.

2. The case.

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