Seoul High Court-2018-Nu-33243 ( October 10, 2018)

(C) When calculating the amount of tax without filing a tax return, whether the already paid tax amount is calculated including the amount of tax without filing a tax return;

(b) It is unlawful that imposing tax including the amount of tax without deducting the already paid when calculating the amount of tax without filing a tax return is imposed on the taxpayer.

Article 47-2 of the Framework Act on National Taxes

2018Du61703 Revocation of Disposition of Imposition of Gift Tax

United Kingdom A

○ Head of tax office

Seoul High Court Decision 2018Nu33243 Decided October 10, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as