Seoul High Court-2016-Nu-75816 (20 June 20, 2018)

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 a total sum of additional taxes is entered without disclosing the type thereof and the basis for calculation thereof, 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)

2018Du50659

OEM

C. Head of the tax office

October 25, 2018

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by