The judgment below

The part against the Defendant is reversed, and that part of the case is remanded to the Seoul High Court.

The grounds of appeal are examined.

1. Article 81-4(1) of the former Framework Act on National Taxes (amended by Act No. 11604, Jan. 1, 2013; hereinafter the same) provides that “tax officials shall conduct a tax investigation to the minimum extent necessary to realize appropriate and fair taxation, and shall not abuse their authority to investigate for other purposes, etc.” Paragraph (2) provides that “tax officials shall not conduct a reinvestigation on the same item of taxation and the same taxable period unless they fall under any of the following subparagraphs, unless they fall under any of the following subparagraphs,” and Article 81-4(1) of the former Framework Act provides that “Where a reinvestigation is exceptionally permitted, it shall be conducted only within the minimum extent necessary to realize appropriate and fair taxation.” Article 81-4(1) of the former Framework Act on National Taxes provides that a tax investigation conducted for the same item of taxation and taxable period shall be conducted within the same scope as well as to seriously undermine the taxpayer’s freedom of business and legal stability, etc., and thus, it is reasonable to prohibit re-audit in principle, in light of the legislative intent and principle of the former Act.

Therefore, when the error of the same kind as the one discovered in another business year is simply returned in the corresponding business year, such a reinvestigation shall be made.