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Case Number of the immediately preceding lawsuit
Busan High Court 2013Nu1386 ( October 02, 2013)
Title
The imposition of additional tax is legitimate in cases where the input tax amount has been illegally deducted due to the sites or misunderstanding of statutes.
Summary
If the input tax is deducted because it was mistakenly judged as taxable object of value-added tax, the additional tax on over-reported refund and the additional tax on insincere refund are legitimate.
Related statutes
Additional tax on excessive refund under Article 47 of the Framework Act on National Taxes
Cases
2013Du22048 Revocation of Disposition of Imposing Value-Added Tax
Plaintiff-Appellant
AA Development Co., Ltd.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2013Nu1386 Decided October 2, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.