Daejeon High Court 2014Nu11463 (2015.05)

(Re-investigation) The re-investigation of this case constitutes a case where there is clear evidence to prove the suspicion of tax evasion.

“The facts revealed before the second tax investigation of this case are objective and reasonable to support the probability of the omission of gift tax. Thus, the second tax investigation of this case constitutes “where there is evident evidence to prove the suspicion of the omission of tax” (the content of the judgment).

Article 81-4 (Prohibition of Abuse of Right of Tax Investigation)

2015Du39118 Revocation of Disposition of Imposition of Gift Tax

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Daejeon Head of the District Tax Office

Daejeon High Court Decision 2014Nu11463 Decided February 5, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by