Changwon District Court 2012Guhap1530 (2013.03)

Appellate Court 201 Deputy 5136 (04.03)

It is difficult to see that there is a justifiable reason that cannot be caused by negligence of duty, and the imposition of additional tax is legitimate.

If it is unreasonable for a taxpayer to be unaware of his/her duty to do so, unless there is a justifiable reason that it is not unreasonable for him/her to be aware of his/her duty, or there is a circumstance that it is unreasonable for him/her to expect the performance of his/her duty to do so, or there is a reason that it is not unreasonable for him/her to do so.

Quotation of judgment of the court of first instance

(C)The details of global income and the revocation of such disposition;

Park AA

○ Head of tax office

Changwon District Court Decision 2012Guhap1530 Decided September 3, 2013

March 20, 2014

April 10, 2014

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 disposition taken by the Defendant on July 1, 201 against the Plaintiff on July 1, 201 by exceeding the OOO members among the disposition taken by the OOOO members of the global income tax in 206.

1. Quotation of judgment of the first instance;

The reasoning of the court's explanation on this case is the same as that of the part of the judgment of the court of first instance, and thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.