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1. All appeals filed by the plaintiffs are dismissed.
2. The plaintiff B’s conjunctive claim as added at the trial.
Reasons
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
(1) On the second page, “The portion of the principal tax of KRW 324,116,777 in the payment notice of KRW 327,908,940 is applicable to the collection disposition of the tax already determined by the return, and the amount of penalty tax of KRW 3,792,166 is applicable to the imposition and collection disposition of penalty tax)” shall be added.
(2) On the 3rd side, the following shall be added:
"If a business operator reported the tax base of value-added tax and the amount of tax payable, but the tax office made a notice of tax payment by adding the amount of additional tax for the failure to pay the amount of tax payable, the collection disposition ordering the payment of the amount of tax determined by the business operator's report and the imposition and collection disposition
(See Supreme Court Decision 91Nu13113 delivered on April 28, 1992). In the case of acquisition tax adopting the method of tax payment, where the tax authority considers that a taxpayer’s liability to pay acquisition tax is determined by a taxpayer’s return, and takes it into account as a collection disposition ordering the performance thereof, even if there is a defect in the taxpayer’s return act, the defect is not succeeded as it is to the collection disposition, which is the subsequent disposition, unless the defect does not constitute a reason for invalidation as a matter of course. Whether a taxpayer’s report’s defect constitutes invalidation as a matter of course due to a significant and obvious reason, should be determined reasonably by considering the purpose, meaning, function, and legal remedy for the defect in the report act, which is the basis for the act of tax payment, as a whole, and by individually
Supreme Court Decision 206. 206