SUMMARY FOR THE DRAFT PRECEDENT NO. 17/2022

Case Summary:

From 2008 to 2013, Mr. C made various trading transactions on crypto currency which were under the investigation from the local police. In May 2016, Mr. C was alleged by tax administrative violation for the crypto currency transaction for Value Added Tax (VAT) and Personal Income Tax (PIT), and hence, the provincial tax authorities issued various tax penalty decisions against Mr. C. Realizing that these decisions was not appropriate, Mr. C initiated a lawsuit.

Case Summary From 2008 to 2013, Mr. C made various trading transactions on crypto currency which were under the investigation from the local police. In May 2016, Mr. C was alleged by tax administrative violation for the crypto currency transaction for Value Added Tax (VAT) and Personal Income Tax (PIT), and hence, the provincial tax authorities issued various tax penalty decisions against Mr. C. Realizing that these decisions was not appropriate, Mr. C initiated a lawsuit.

View the detailed version at: 

https://drive.google.com/file/d/1KnyovdqK7C6IPnYMAR4A8u6-el0fZfdT/view?usp=sharing