All appeals filed by both the plaintiff and the defendant are dismissed.

Expenses for appeal shall be borne individually by each person.

Purport of claim and appeal

1...

1. The reasons why the court used in this case, such as the acceptance of the judgment of the court of first instance, are as follows, except for the dismissal or addition of the relevant parts, and therefore, it is identical to the reasoning of the judgment of the court of first instance (including the relevant statutes), Article 8(2) of the Administrative Litigation Act, and the main sentence of Article 420 of the Civil Procedure Act.

2. The following shall be added to the 4th sentence of the first instance judgment, the part which is dismissed or added by this court, following the 12th sentence:

As to this, the Plaintiff asserts that, on the ground that the Defendant imposed penalty tax on the Plaintiff for failure to submit a statement of payment on the ground that the Plaintiff “if the Plaintiff entered part of the issue amount as business income and the statement of payment is unclear, unlike actual ones,” the Plaintiff’s failure to submit a statement of payment is null and void as the defect is significant and objective and apparent. Therefore, the Plaintiff’s failure to submit a statement of payment is void.

However, in order to make the taxation null and void as a matter of course, it is insufficient to say that there is an illegal reason, and it should be objectively apparent that the defect is a serious violation of the important part of the law, and it should be objectively clear. In order to determine whether the defect is significant and obvious, it should be reasonably examined the purpose and aesthetic function of the law, which serves as the basis for the taxation disposition, and also should be reasonably

In addition, in cases where a tax disposition was made by applying the provisions of a certain law to a certain legal relationship or fact, the legal relationship or fact clearly stated that the provisions of the law are not applicable and thus there is no room for dispute over the interpretation, and if the tax authority imposed a tax disposition by applying the provisions of the law, the defect is significant and obvious, but the legal relationship or fact is concerned.