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(영문) 대법원 2016. 03. 10. 선고 2015두58089 판결
(심리불속행) 세무조사후 감사과정에서 거래처 확인서를 받은 것은 중복조사에 해당함[국패]
Case Number of the immediately preceding lawsuit
Gwangju High Court-2015-Nu-5329 ( November 05, 2015)
Case Number of the previous trial
Cho High 2012 Gwangju 3965 ( October 25, 2013)
Title
(A) The receipt of a written confirmation of customer during the audit process after the tax investigation constitutes a duplicate investigation.
Summary
(Main) The Plaintiff’s confirmation of the customer during the audit process after the tax investigation constitutes a duplicate tax investigation, which is illegal since it is not a case where there is clear evidence to acknowledge the suspicion of tax evasion exceptionally permissible, and an investigation into the customer is not necessary.
Related statutes
Article 81-4 of the Framework Act on National Taxes [Prohibition of Abuse of Right of Tax Investigation]
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