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(영문) 서울고등법원 2015.05.08 2014누57654
상속세등부과처분취소
Text

1. Of the judgment of the court of first instance, the part against the plaintiffs regarding the order to revoke below shall be revoked.

Defendant.

Reasons

1. This part of the reasoning of the judgment is the same as the entry between Chapters 2, 15, and 6, and 23, among the reasons for the judgment of the court of first instance, except for the dismissal of the following contents. Therefore, this part of the reasoning of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act, and Article 420 of the

(1) The interval between pages 4, 10 through 4, 13, shall be as follows:

(2) On September 17, 2012, the director of the regional tax office imposed capital gains tax of KRW 420,039,840 (including additional tax), and capital gains tax of KRW 171,296,150 (including additional tax) for the year 2008 due to the transfer of shares in G, as shown in Table 1, on the Plaintiffs, the deceased’s heir of the deceased. Of them, the amount of the additional tax on the illegal non-declaration of capital gains tax of KRW 90,060,000, and the additional tax on the illegal non-declaration of capital gains tax of KRW 39,010,738 is the amount equivalent to 40% of the calculated tax amount (hereinafter referred to as “additional tax on the imposition of the additional tax on the non-declaration of capital gains tax of this case”).

(2)"A space between pages 4, 19 to 5 shall be as follows:

(3) On September 17, 2012, the director of the regional tax office issued a notice of correction and notification of each global income tax (including additional tax) of KRW 75,71,01, KRW 655,771,010 in 2007, KRW 655,317,578 in 201, KRW 75,903,093 in relation to interest income from the consignment shares (SP 2) and dividend income (SP 3) to the Plaintiffs, the heir of the deceased.

In addition, the imposition of an unfair under-reported penalty tax on global income tax for each of the years to which it belongs includes the imposition of an unfair under-reported global income tax for each of the years to which it belongs. The unfair under-reported penalty tax for global income tax for 2007 is KRW 11,376,00, the penalty tax for under-reported global income tax for 2008 is KRW 796,785,000, the penalty tax for under-reported global income tax for 201 is KRW 48,881,000, and the penalty tax for under-reported global income tax for 201 is KRW 48,37

Each of the above unfair underreporting penalties.

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