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Title
Whether a disposition of additional tax resulting from a wrongful calculation is unlawful;
Summary
The fact that the tax base of transfer income has been reported after legal judgment on the evaluation method or unfair acts is merely merely a lot or misunderstanding of the law, and it cannot be deemed that there is a justifiable reason to exempt the additional tax.
Related statutes
Article 167 of the Enforcement Decree of Income Tax Act
Cases
2015Du43728 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
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Judgment of the lower court
Seoul High Court Decision 2014Nu64225 Decided April 23, 2015
Imposition of Judgment
July 17, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The petition of appeal does not contain any indication in the grounds of appeal and does not submit the grounds of appeal within the statutory period.
Therefore, according to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, it is so decided as per Disposition by the assent of all participating Justices.