Suwon District Court 2010Guhap15972 (20 September 20, 2012)

Although not notifying in advance the tax items, etc. subject to the tax investigation, it is not likely to have an impact on the illegality of the disposition.

A taxpayer was notified of the tax items, etc. 10 days prior to the commencement of the investigation, and did not notify the Plaintiff of the tax items, etc. subject to investigation prior to the commencement of the investigation, but the procedural defect is not deemed to have a significant impact on the illegality of the disposition of this case.

Article 81-7 of the Framework Act on National Taxes

2012Nu32835. Revocation of imposition of aggregate land tax, etc.

United Kingdom A

1.The Director of the Water Resources Tax Office;

Intervenor joining the Defendant

KimB

Suwon District Court Decision 2010Guhap15972 Decided September 20, 2012

October 15, 2013

November 22, 2013

1. The plaintiff's appeal against the defendants is dismissed in entirety.

2. The costs of appeal, including the costs of supplementary participation, are borne by the Plaintiff.

The judgment of the first instance shall be revoked.

On May 3, 2010, the head of Suwon Tax Office imposed OOOO on the Plaintiff on May 3, 201, and the head of Dongwon Tax Office imposed OOOOOOO on the Plaintiff on May 4, 201, respectively.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim seeking the revocation of each disposition of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and all appeals against the defendants are dismissed. It is so decided as per Disposition.