Seoul Administrative Court 2009Gudan2163 (Law No. 21, 2009)

Seocho 208west 3440 ( November 28, 2008)

Whether the notice of additional dues for the portion notified without a preliminary return is illegal

If national taxes are not paid by the due date, the additional or increased additional dues will naturally be incurred by the provisions of the Act without the final procedure of the tax authority.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The decision of the first instance shall be revoked. The defendant's refusal to refund capital gains tax of KRW 6,528,720 against the plaintiff on September 4, 2008 shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

Therefore, the judgment of the court of first instance that rejected the instant lawsuit on the ground that it is unlawful is justifiable, and the Plaintiff’s appeal is dismissed as it is without merit. It is so decided as per Disposition.