Incheon District Court-2017-Gu Partnership-51345 (Law No. 12, 2018)

Whether the notice has been served and the notice has been given by estimation of standard expense rate

The notice is completed by registration, and the claim that income tax is excessive in comparison with the amount of income can not be asserted because the period of appeal is over.

Article 8 of the Framework Act on National Taxes and Article 80 of the Income Tax Act

Seoul High Court 2018Nu60252 Global Income and Revocation of Disposition

Gangwon 00

O Head of tax office

September 20, 2018

October 18, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance court is revoked. In the first instance court, the imposition of global income tax (including additional tax) 151,214,280 won for the Plaintiff on March 1, 2014 and the imposition of global income tax (including additional tax) 10,461,820 won for the Plaintiff on May 21, 2014 are invalid. The imposition of global income tax (including additional tax) for the Plaintiff on May 21, 2014 is preliminaryly revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reasoning of this Court is that the reasoning of the judgment of the court of first instance is the same as that of the reasons for this case.

It shall be quoted in accordance with Article 8(2) of the Court Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.