Busan High Court-2017-Nu11506 ( October 14, 2018)

From the beginning to the beginning, it was scheduled to use religious facilities not for rent, and therefore, additional tax on the refund amount in this case is justifiable.

Since it was planned to use religious facilities for rent from the beginning to the beginning, the refund of this case itself was erroneous from the beginning, and thus, additional tax on the refund of this case is justified.

The additional tax on excess refund return under Article 47-4 of the Framework Act on National Taxes, the additional tax on payments and refund refund under Article 47-5, and the additional tax reduction and

Supreme Court Decision 2018Du38246 Decided revocation of the imposition of additional tax

AA

BB Director of the Tax Office

Busan High Court (Chowon) 2017Nu11506 decided February 14, 2018

May 31, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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