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TITLE Supreme Court en banc Decision 2010Du12347 Decided October 18, 2012¡¼Revocation of Disposition Imposing Gift Tax¡½ [full Text]
Summary
[1] Where tax assessment standards and calculation basis were not stated in the relevant tax payment notice, whether the taxation disposition pursuant to the tax payment notice was justifiable (negative in principle), and how a tax payment notice should be written when it contains multiple taxation dispositions
[2] Whether legislative purposes of the former National Tax Collection Act¡¯s Article 9(1) or other tax laws apply to tax payment notice imposing additional taxes (affirmative), and how a tax payment notice should be written when a single notice includes imposition of the main tax and the additional tax, or multiple types of additional tax
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