The additional payment for arrears occurs from the day following the due date of payment.

In addition, it is reasonable to see that the additional payment is made from the day following the due date of payment not from the day on which the judgment seeking cancellation of the disposition imposing the main tax becomes final and conclusive.

Article 47-2 of the Framework Act on National Taxes

2014Guhap19063 Confirmation of the existence of additional tax on taxation claims

KoreaA

00. Head of tax office

National Rotations

December 5, 2014

December 12, 2014

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Seoul High Court Decision 2011Nu43265 Decided June 21, 2013 that "the cancellation of the part exceeding the OO personnel among the dispositions imposed by the defendant against the plaintiff on February 9, 2009 by the plaintiff is in excess of the OO personnel among the dispositions imposed by the OO personnel of the global income tax for the year 2006" is confirmed that the additional payment for the principal OO personnel of the principal tax did not exist until December 26, 2013, which is the date the Supreme Court's decision became final and conclusive.

1. Basic facts

A. The Plaintiff, under the trade name of “B comprehensive construction, carried out a new construction project for a main apartment with the third floor above the ground 15th above underground (hereinafter referred to as the “instant project”).

B. In the process of implementing the instant business, the Plaintiff reported the value of supply as an OO for the second half-year amount in 2006, but did not report the global income tax for 2006.

C. On February 9, 2009, the Defendant considered the Plaintiff’s sales attributed to year 2006 as an OOO, and applied the simple expense rate, determined and notified the Plaintiff’s global income tax amount (including additional tax) for the year 2006, but notified the Plaintiff on October 6, 2010 by applying the standard expense rate and notified the Plaintiff of the reduction of the global income tax for the year 2006 (including additional tax) (hereinafter “instant disposition”).

D. The Plaintiff filed a lawsuit seeking the revocation of the instant disposition on August 11, 2010. However, the court of first instance rendered a judgment dismissing the Plaintiff’s claim on November 25, 2011 by 2010Guhap32365 of the Seoul Administrative Court (Seoul Administrative Court). The Plaintiff appealed against the judgment of the first instance court, and the appellate court rendered a final appeal on the grounds that “justifiable tax amount is the total amount of the principal tax on global income tax for 2006 (hereinafter “the principal tax of this case”) and the non-reported additional tax, and the non-reported additional tax (hereinafter “the additional tax of this case”) are the total amount of the OOOOO(OO(s) and the non-reported additional tax (hereinafter “the additional tax of this case”) and dismissed the judgment of the appellate court as the Seoul High Court Decision 2011Nu4325 (hereinafter “the judgment of the first instance”) which rendered a final appeal on June 21, 2013.”

[Reasons for Recognition] Unsatisfy, Gap evidence 1 (including virtual number), Eul evidence 1, and arguments

The purport of the whole

2. Judgment on the plaintiff's assertion

A. The plaintiff's assertion

The main tax of this case becomes final and conclusive as OO because the instant disposition was partially revoked by the relevant judgment. The additional tax of this case should be calculated and imposed from December 27, 2013, which is the following day after the relevant judgment of this case became final and conclusive.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

On the other hand, the main text of Article 47-5 (1) of the former Framework Act on National Taxes (amended by Act No. 8830 of Dec. 31, 2007) provides that "if a taxpayer fails to pay national taxes or fails to pay taxes within the payment deadline, the unpaid or insufficient tax amount 】 period from the day following the payment deadline to the day of voluntary payment or the date of payment notice 】 interest rate as determined by the Presidential Decree in consideration of the interest rate applied by financial institutions to overdue loans 】 added to the payable tax amount." In addition, in a lawsuit seeking cancellation of the disposition imposing the additional tax of this case, it is reasonable to view that the additional tax of this case 'the appellate court' did not go against the following day of the final judgment seeking cancellation of the disposition imposing the main tax 'the disposition imposing the additional tax of this case', and the judgment of this case became final and conclusive by the court dismissing the final appeal of this case. Therefore, the plaintiff's assertion that the additional tax of this case did not occur until the final judgment becomes final and conclusive is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so ordered as per Disposition.

shall be ruled.