Busan High Court-2014-Nu649 ( November 21, 2014)

(C) If the tax rate is not specified in the notice of dividend income tax payment, it shall constitute a defect in the tax payment notice in accordance with the National Tax Collection Act.

(1) The main tax collection disposition part of the instant principal tax collection disposition is unlawful on the ground that there is a defect in the calculation basis of the tax amount under Article 9(1) of the National Tax Collection Act, and that there is no other reason to deem that the defect was supplemented or cured.

Article 9 (Notification, etc. of Tax Payment)

2014Du15535 Dividend income and cancellation of disposition

AAcarra Co., Ltd.

Head of Suwon Tax Office

Supreme Court Decision 2014Du3891 Decided July 24, 2014

Busan High Court Decision 2014Nu649 Decided November 21, 2014

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 Special Act on the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.