본문 바로가기 주메뉴로 바로가기
All
TITLE 【Syllabus of Latest Opinion】Supreme Court en banc Decision 2017Du38959 Decided February 18, 2021 [full Text]
Summary
[1] Whether “unlawful acts” as referred to in long-term national tax imposition exclusion period stipulated in Article 26-2(1)1 of the former Framework Act on National Taxes and “unjustifiable means” as referred to additional taxes on willful underreported return prescribed in Article 47-3(2)1 of the same Act include unlawful acts of a representative, an employer, or other employees thereof as well as unlawful acts of a taxpayer (affirmative in principle)
Where a taxpayer has not been negligent in giving due attention or management and supervision to prevent unlawful acts of an employer, etc., whether additional taxes on willful underreported return to which the heavy tax rate is applied may be imposed upon the taxpayer, extending the period of exclusion from imposition of the corresponding national taxes (negative)
[2] Where unlawful acts of a representative of a corporation or an employer, etc., other than a de facto representative, were done as part of criminal acts such as fraud, breach of trust, etc., the victim of which is the taxpayer, for the purpose of promoting his/her own or a third party’s interests against the interests and intention of the taxpayer and the taxpayer could not easily recognize or expect their unlawful acts as the other party to a transaction engaged therein, whether sanctions such as additional taxes on willful underreported return to which the heavy tax rate is applied stipulated in Article 47-3(2)1 of the former Framework Act on National Taxes may be imposed upon the taxpayer on the grounds of the unlawful acts with regard to understated reports by unlawful acts based on the breach of trust of an employer, etc. (negative) and whether the unlawful acts based on the breach of trust of an employer, etc. are included in “unlawful acts” as referred to in long-term national tax imposition exclusion period stipulated in Article 26-2(1)1 of the same Act (affirmative)
Prev 【Syllabus of Latest Opinion】Supreme Court en banc Decision 2016Do18761 Decided February 18, 2021【Fraud; Embezzlement】
Next 【Syllabus of the Latest Opinion】Supreme Court en banc Decision 2015Da45451 Decided February 18, 2021 【Surety Liability Amount】
219 Seocho-ro,Seocho-gu,Seoul 06590,Republic of Korea 02-3480-1100