Book-2012-Ban-24600 ( October 10, 2013)

Where no objection is raised within the period of appeal, the initial tax imposition disposition is legitimate and the amount already paid is not unjust.

(1)In the event that no objection is raised within the period of appeal against the tax imposition disposition, the initial tax imposition disposition is finalized as legitimate, and solely on the basis of the fact that the Anti-Corruption and Civil Rights Commission's decision to revoke the tax imposition disposition is rendered, the validity of the final and conclusive disposition does not affect.

Article 55 of the Framework Act on National Taxes

2013Na301292 Return of Fraudulent Gains

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Korea

Busan District Court Decision 2012Kadan24600 Decided May 10, 2013

October 30, 2013

November 27, 2013

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 defendant shall pay to the plaintiff ○○○○○ and its interest at a rate of 5% per annum from May 7, 2010 to the service date of a copy of the complaint of this case, and 20% per annum from the next day to the day of full payment.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on the instant case is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments, and thus, it is citing it as it is by the text of Article 420 of the Civil Procedure

2. Additional matters to be determined;

In light of the fact that Article 71 of the Restriction of Special Taxation Act, which stipulates that an application for reduction of or exemption from gift tax shall be filed within the statutory due date of return, has no limitation on the current deadline for filing an application for reduction of or exemption from gift tax, and that there is no separate statutory due date of return in the case of reduction of or exemption from income tax on self-Cultivating farmland, the disposition in this case is invalid, but the above argument by

3. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.