Seoul Administrative Court-2015-Guhap-56045 ( October 15, 2015)

Cho Jae-2014-west-4672 ( December 10, 2014)

al n7f l7f x7f lg x7f lg x7f lg x7f lg x7f lg lg x7f lg x7f lg x7f lg lg x7f lg x7f lg x7f lg x7f lg x7f lg x7f lg x7f lg x7f lg x7f lg x7f lg x7f x7f lg x7f g x7f g l

It is difficult to conclude that the principal and interest, etc. have been transferred to the Plaintiff’s account in the name of the Plaintiff, and the transfer of funds to the denied account through the financial account is difficult to actively conceal the act of concealment and trace the funds of the National Tax Service. The same applies to the case of imposing additional tax for underreporting in general.

Article 47-3 of the Framework Act on National Taxes for Underreporting and Excess Refund Tax Return

Revocation of Disposition Imposing global income tax

00

00. Head of tax office

on 016 07 01

on October 2016 08

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s disposition on June 2, 2014 regarding the imposition of the global income tax that reverts to the Plaintiff for the year 2008 on the Plaintiff on June 2, 2014 exceeds the X,xx,xx, andxx source, the portion of the disposition on imposition of the global income tax that reverts to the Plaintiff for the year 2009 on June 10, 201, the portion of the disposition on imposition of thex,xx,xx, andxx source, the portion of the disposition on imposition of the global income tax that reverts to the Plaintiff for the year 2008, exceeds thex,xx,x, andxx source, and the portion of the disposition on imposition of thex,x,x, andxxx, the portion of the disposition on imposition of the global income tax that reverts to the Plaintiff for the year 201, exceeds thex,x,x,x, specificx, and each subparagraph of the disposition on imposition of thex, specificx,x, and specificx.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. Conclusion

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.