beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-67362 ( October 10, 2018)
Title
(In case where it is possible to accurately investigate the facts, it is not clear that the defect would be apparent even if it is serious.
Summary
If the issue of whether a taxable object is subject to taxation can only be clarified by accurately investigating the facts, even if the defect is serious, it cannot be seen that it would be apparent even if the defect is serious, and thus, it cannot be deemed that the illegal taxation disposition that misleads the fact of the taxation requirement is null
Related statutes
Article 97 of the Income Tax Act
Cases
2018-Du-34961 Action Demanding nullification of a tax imposition disposition
Plaintiff and appellant
AA
Defendant, Appellant
o Head of the tax office
The second instance decision
Seoul High Court Decision 2017Nu67362 Decided 10, 2018
Imposition of Judgment
May 15, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition