Seoul Administrative Court-2014-Gu 6059 ( December 16, 2014)

A reasonable ground exists for being exempt from the imposition of penalty tax not submitted on a statement of payment.

The imposition disposition is legitimate on the ground that there is no justifiable reason that the failure to submit an additional tax is due to failure to submit a statement of payment.

Article 162-2 of the Enforcement Decree of Corporate Tax Act

2015Nu32799 Revocation of Disposition of Corporate Tax Imposition

AAAAAA Corporation

BB Director of the Tax Office

Seoul Administrative Court Decision 2014Guhap60559 decided December 16, 2014

July 16, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke each disposition of KRW 100,000,000 of corporate tax for the business year 2010 against the plaintiff on August 8, 2013, and KRW 100,000,000 of corporate tax for the business year 2011, and KRW 100,000,000 of corporate tax for the business year 2012.

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as follows: "The plaintiff's assertion that the above revised provision is effective is not acceptable," in addition to adding "the plaintiff's assertion that the above revised provision is effective." Thus, it is identical to the reasoning of the court of first instance. Therefore, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text 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.