Suwon District Court 201Guhap10783 ( December 02, 2011)

Early High Court Decision 201J 1160 (Law No. 111.03)

Even if the tax authority's correction and notification were made several times, it cannot be viewed as a justifiable reason that does not cause any violation of the duty.

(1) Even if the preliminary return and payment of capital gains tax are made under the name of the title trustee, it cannot be deemed a legitimate report and payment, and even if there was a confusion between the tax authority and the correction and notification of capital gains tax several times, it cannot be deemed that such circumstance alone does not constitute a justifiable reason that does not cause any violation of the duty, and thus, the imposition of tax for additional return

Article 48 of the Framework Act on National Taxes

2012Nu1688 Revocation of Disposition of Imposing capital gains tax

XX

The director of the tax office

Suwon District Court Decision 201Guhap10783 Decided December 2, 2011

June 13, 2012

June 27, 2012

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 000 on December 13, 2010 and the disposition of imposition of KRW 000 for additional additional tax on negligent return on capital gains tax of KRW 200 for the plaintiff.

1. cite the judgment of the first instance;

The reason why this Court is used for this case is as the reason for the judgment of the court of first instance. It shall be quoted pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

2. Conclusion

The appeal is dismissed.