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Case Number of the immediately preceding lawsuit
Suwon District Court-2016-Gu Partnership-6538 ( April 26, 2017)
Title
If it is possible to accurately investigate the facts, it is not clear that the defect is 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
2017-Nu-67362 Action for the nullification of a tax imposition disposition
Plaintiff
AA
Defendant
o Head of the tax office
Conclusion of Pleadings
December 06, 2017
Imposition of Judgment
8.01.10
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance court is revoked. The Defendant’s imposition of KRW 11,565,360 of the capital gains tax for the year 2006, July 1, 2009 against the Plaintiff, and the imposition of KRW 55,674,232 of the capital gains tax for the year 2009, January 2, 2012, confirm that the imposition of KRW 55,674,232,
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.