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(영문) 서울행정법원 2015.06.18 2015구합2246
포상금부지급처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On May 13, 2014, the Plaintiff, on May 13, 2014, issued a report to the Defendant on tax evasion under the condition that “B, after the closure of its business, has been engaged in tax evasion in actual operation of C by using the name of the spouse D, and through thorough investigation is conducted during the prime period (hereinafter “instant report on tax evasion”).

B. The Defendant confirmed the omission of KRW 72 million between July 1, 2013 and December 31, 2013 by the reporting of the instant tax evasion, and imposed value-added tax and general income tax on the reported person, as a result of the on-site investigation of the reported person from July 14, 2014 to 18, 2014.

C. On July 29, 2014, the Defendant notified the Plaintiff of the result of handling tax evasion reports stating that “The instant report on tax evasion filed on May 13, 2014 was imposed in accordance with the laws and regulations, and the details of specific processing, such as the amount of additional tax imposed on the person subject to the disclosure of information, shall not be disclosed pursuant to Article 9(1) of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”) and Article 81-13 of the Framework Act on National Taxes.”

On August 28, 2014, the Plaintiff filed a claim with the Defendant for the disclosure of information on the amount of taxation and the details of payment of monetary rewards for the instant report on tax evasion. On August 29, 2014, the Defendant notified the Plaintiff that “(1) the Plaintiff is not subject to monetary rewards due to lack of the requirements for payment of monetary rewards. ② The amount of taxation related to the reporting on tax evasion against the reporting person is confidential in accordance with Article 81-13 of the Framework Act on National Taxes.”

(hereinafter referred to as “instant disposition”: Provided, That the foregoing reply does not contain specific grounds or reasons for “insufficient requirements for payment of monetary rewards.”

On September 5, 2014, the Plaintiff dissatisfied with the instant disposition and filed a request for a trial with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s request on December 9, 2014.

The number of No. 1, 2, and 3, and No. 1 is the fact that there is no dispute (applicable to recognition).

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