Seoul High Court 2009Nu33111 (Law No. 19, 2010)

Cho High Court Decision 2008Do4050 ( October 26, 2009)

The right to claim that there is a legitimate reason for exemption from the imposition of penalty tax on lack of knowledge

It is difficult to deem that it is difficult to expect the actual acquisition value due to the fact that the acquisition value is discovered, or that there is a justifiable reason that it is difficult to expect the confirmation of such amount. Therefore, the imposition of additional tax is legitimate.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.