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Title
The instant disposition imposing penalty tax on the Plaintiff is lawful.
Summary
The Plaintiff’s income is justifiable to regard the total amount transferred from the instant company to the account under the name of Loo and Kimo as the Plaintiff’s income, and the circumstances that the tax agent lost the taxation data received from the taxpayer or made a false report at will do not constitute justifiable grounds to exempt the penalty tax.
Related statutes
Article 47-2 (Additional Tax on Non-Filing)
Cases
2017Du52986 Invalidity of a disposition imposing additional tax
Plaintiff-Appellant
KimA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2016Nu77539 Decided June 21, 2017
Imposition of Judgment
On 28, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there are no grounds. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
September 28, 2017