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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu53468 (Law No. 15, 2016)
Title
Whether there are justifiable grounds for exemption from additional tax
Summary
It seems that there is a justifiable reason that it is not attributable to the plaintiff's neglect of the plaintiff's duty to pay foreign tax amount to the plaintiff. Therefore, since the plaintiff's excessive application for refund cannot be imposed additional tax, the rejection disposition of this case is illegal.
Related statutes
Article 48 (1) of the Framework Act on National Taxes
Cases
2016Du38051 The revocation of revocation of application for refund
Plaintiff-Appellant
A
Defendant-Appellee
Samsung Head of Samsung Tax Office
Judgment of the lower court
Seoul High Court Decision 2015Nu53468 Decided April 15, 2016
Imposition of Judgment
July 14, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.