All
| TITLE | Supreme Court Decision 2016Du53180 Decided November 29, 2018 【Revocation of Disposition Imposing Penalty Tax】 [full Text] |
|---|---|
| Summary | |
|
[1] In a case where liability for principal tax to be reported and paid is not recognized, whether penalty taxes for non-filing, underreporting, and insincere payment, whose imposition is premised on the amount of principal tax due being validly determined, can be levied (negative) and whether it is likewise applied to the case of customs tax (affirmative) [2] In a case where a taxpayer submitted additional information certifying that the relevant good is an originating good, pursuant to Articles 10 and 13 of the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements and Article 6.18 of the Korea-U.S. Free Trade Agreement, whether the taxpayer is liable for the payment of customs duties on imported goods (negative) and in such an instance, whether a tax liability for additional duties on customs under Article 42(1) of the Customs Act is recognized (negative) |
|
