Daejeon District Court-2012-Gu -1599 ( August 30, 2017)

Cho Jae-2012- Daejeon-2364 (Law No. 12, 2016)

The judgment of the court below is legitimate and the disposition of this case does not violate the principle of trust protection or the principle of trust and good faith.

The judgment of the court below is legitimate and the disposition of this case does not violate the principle of trust protection or the principle of trust and good faith, and the imposition of additional tax is unlawful, so all appeals filed by the plaintiffs and the defendant are dismissed and the reasons for the judgment are cited in accordance with Article 4

Article 104-3 (1) of the Income Tax Act

Daejeon High Court-2017-Nu-68

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@@세무서장

November 30, 2017

December 21, 2017

1. Quotation of judgment of the first instance;

The grounds for appeal by the Plaintiffs and the Defendant are not significantly different from the allegations in the first instance court, and even if the evidence submitted in the first instance court is examined, the fact-finding and judgment in the first instance court are recognized as legitimate. Accordingly, the grounds for appeal by this court are as stated in the grounds for the first instance court judgment in addition to the corresponding grounds for the first instance judgment as follows. Therefore, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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The first half of the disposition of this case (hereinafter referred to as "the disposition of this case") is "(hereinafter referred to as "the disposition of this case", and in particular, only the imposition of each additional tax in each of the above dispositions is referred to as "the imposition of each additional tax of this case")".

2. Conclusion

Therefore, the plaintiffs' claims are justified within the above scope of recognition, and the remaining claims are dismissed, without merit. The judgment of the court of first instance is just in conclusion, and each appeal by the plaintiffs and the defendant is dismissed as it is without merit.