Busan High Court Decision 2011Nu3685 (Law No. 17, 2012)

National Tax Service Review Division 2010-0198 ( December 06, 2010)

(Trialable Conduct) The promise that a person in charge of a tax disposition will not impose a tax is invalid.

(Summary of the original trial) Even if the Defendant’s employee promised not to impose taxes, the amount of taxes on the business operator may be imposed when the requirements for imposing taxes are satisfied, and such promise does not have an effect on the validity of the disposition of this case as it does not affect the validity of the disposition of this case.

Article 15 of the Framework Act on National Taxes

2012Du19731, revocation of disposition of imposing value-added tax, etc.

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Head of the tax office

Busan High Court Decision 2011Nu3685 Decided August 17, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final