Seoul Administrative Court 2015Guhap5897 (2016.05)

It is reasonable to see that the tax base was underreported by unlawful means, such as intentionally deleting the details of cash receipt medical expenses and depositing them into the borrowed account.

(The same as the judgment of the first instance) With the intention to evade tax, such as continuously omitting a return for tax evasion over five years in preparation for a tax investigation, and intentionally omitting a cash sales portion from the original receipt fees entered in the electronic set, making it significantly difficult to impose and collect taxes, and thus, the application of an unfair under-reported additional tax is legitimate.

Additional tax for underreporting Article 47-3 of the Framework Act on National Taxes

2016Nu37586 global income and revocation of disposition

AA

XX Head of tax office

Seoul Administrative Court Decision 2015Guhap58997 decided February 5, 2016

June 28, 2016

August 16, 2016

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court shall be revoked. The defendant's disposition of imposing additional tax on the plaintiff on May 2, 2013 on the taxable period stated in the Schedule "attached List" column for the attached Table "period for the plaintiff" column for the attached list shall be revoked in all the parts exceeding the amount stated in the "reasonable amount of plaintiff's assertion" column.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the deletion of the part of the first instance court No. 6, No. 8, and Article 27-2, "Article 27-2," "Article 27," "Article 27," "Article 9," "Article 5," and "Article 1," "Article 9," and "Article 1," and "Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The addition;

Article 47-3 (2) of the former Framework Act on National Taxes provides that an amount equivalent to 40/100 of the amount calculated by multiplying the ratio of the underreported tax base by the calculated tax amount shall be added to the payable tax amount or deducted from the refundable tax amount. The meaning of "unfair method" under Article 47-2 (2) of the former Framework Act on National Taxes is defined as "the method prescribed by Presidential Decree as violating the duty to report the tax base or tax amount of national tax on the basis that the taxpayer conceals or disguises all or part of the fact that serves as the basis for calculating the tax base or tax amount of national tax," and Article 27 (2) of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 23592, Feb. 2, 2012; hereinafter the same shall apply) upon delegation refers to any of the following methods:

3. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.