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| TITLE | Supreme Court Decision 2015Du52616 Decided February 14, 2019 【Revocation of Disposition Imposing Customs Tax, etc.】 [full Text] |
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| Summary | |
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[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 imported goods failing to meet the requirements in the original specification in terms of their quality, standard, and quantity are returned to the exporter pursuant to procedures prescribed by law, whether there exists liability for customs duties and value-added taxes thereon (negative) [3] In a case where there exists no “underpaid customs duties,” based on which additional duties under Article 42(1) of the Customs Act are imposed, whether liability for penalty tax is recognized (negative) |
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