Seoul Administrative Court-2014-Gu Group-53059 ( October 28, 2016)

Cho Jae-2013-Seoul Government-4651 ( March 5, 2014)

The validity of the notice of tax payment without entry of the basis of additional tax

In the event that the imposition of penalty tax is a disposition imposing penalty tax and only the sum of the penalty tax is entered without disclosing the type thereof and the basis for calculation of penalty tax, such disposition may not be exempt from the illegality.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2016Nu75816

OEM

C. Head of the tax office

May 2, 2018

June 20, 2018

1. The part of the judgment of the court of first instance against the Plaintiff, which orders the revocation below, shall be revoked. The Defendant’s imposition of additional taxO,OO, or OOO(including additional tax) in the disposition of imposition of capital gains tax for 20O years belonging to the Plaintiff shall be revoked.

2. The plaintiff's remaining appeal is dismissed.

3. 4/5 of the total costs of litigation shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

The judgment of the court of first instance is revoked. The defendant's imposition of O.O. (O.O. 2010.O. 2010.O. 2010.O. 2010. 2000. 200. 2000. 2000. 2000. 2000. 200. 201.

1. Quotation of judgment of the first instance;

The reasons for this Court concerning this case are as follows, since the reasons for this Court are the same as the reasons for the judgment of the court of first instance except for the dismissal or addition of a part of the judgment of the court of first instance, the meaning of the language used in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act (hereinafter the same shall apply to the judgment of the first instance).

2. Parts used or added;

O. 2.00O.O.O., "20O.O.," and "additional tax for unfaithful payment" have been written by adding "20O.O.," "20O.," "additional tax" to "additional tax".

(O) Part 4 of the 13th page "The only image submitted by the plaintiff is that "the evidence submitted by the plaintiff alone is not less than eight years from 190O to 1900."

O 5. Beginning 7-9, the following shall be deleted, and the 11. "In short," the following shall be added:

According to the evidence No. 13 of "A", as in the land of this case, it is recognized that the plaintiff's assertion that the plaintiff, as the plaintiff succeeded to the above two parcels of forest land from 190O to 19000, he and she was self-satisfing together with O for the O for the 190s when he and she was residing in Seoul. However, the above pre-assessment review decision is separate from the land of this case merely because the above decision was made, and thus, it is difficult to recognize that the plaintiff's direct cultivation of the land of this case exceeded a certain degree of participation in the cultivation of the crops of this case and exceeded 190 to 19000.8 years from 190, from 190 to 1900, as the above provision of Article 69 (1) of the former Enforcement Decree of the Restriction of Special Taxation Act and Article 66 (1) of the former Enforcement Decree of the Restriction of Special Taxation Act.

O Parts 6 to 7 of the 6th class "No reason exists..............." shall be followed as follows.

According to the results of the fact-finding conducted by the court of first instance on the O market of the instant land, the fact that the actual use situation at the time of OO-O, O-6, and O-O land in the instant land was assessed as 'preperi', but as seen earlier, unless the Plaintiff proves that the Plaintiff failed to meet the requirements for reduction and exemption of capital gains tax, such circumstance may not affect the conclusion that the Plaintiff is deemed to have failed to meet the requirements for reduction and exemption of capital gains tax.”

O Forms 6 through 8 shall have been cut up to 20:

[3] Additional tax portion

If the principal tax and the penalty tax are to be imposed at the same time based on a single tax payment notice, the relevant tax amount and the basis for calculation shall be stated in the tax payment notice separately. In addition, in a case where multiple types of penalty tax are to be imposed, it is clear that the taxpayer can per se know the details of each taxation disposition, by classifying the amount and the basis for calculation, etc. of each taxation disposition even between the penalty tax and the penalty tax. As such, in a case where the penalty tax is imposed at all without disclosing the type thereof and the basis for calculation of the penalty tax, the relevant imposition disposition is unlawful (see Supreme Court Decision 2010Du12347, Oct. 18, 2012).

However, according to the evidence Nos. 1 and 1 evidence Nos. 1 and 1, the tax notice on the disposition of this case only contains the contents that impose O, O, and O, as the additional income tax for 2000s, but does not include all the grounds for calculation of additional tax (the classification of additional tax, subject amount, tax rate, and tax amount) (The above additional tax amount can be recognized according to the resolution of determination of transfer income tax). Thus, the notice of imposition of additional tax among the disposition of this case contains procedural defects and there is no other circumstance to deem that the defect was supplemented or cured.

4) Sub-committee

Therefore, the imposition of principal tax during the instant disposition is lawful, but the imposition of penalty tax shall be revoked as illegal.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit. Since the judgment of the court of first instance partially differs from this conclusion, the plaintiff's appeal is accepted, and the part against the plaintiff falling under the part against which the cancellation is ordered under the judgment of the court of first instance shall be revoked, and the disposition imposing additional tax in the disposition of this case shall be revoked, and the remaining appeal of the plaintiff shall be dismissed as