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The purpose of this study is to identify the characteristics of additional tax by the customs law and tax law. Tax Administration can impose extra additional tax, in addition to the ordinary rate. Extra additional tax is payable at the rate of 20 per cent, meaning that the total additional tax payable is 40 per cent in serious cases. In particularly serious cases, the additional tax administration can impose extra additional tax at the rate of 40 per cent, in addition to the ordinary rate. To identify whether the additional tax will exist if the original tax rate is invalid or illegal. We will investigate the precedent case of supreme court and tribunal judge what they make decisions in the disputes of tax collection between tax authority and claimant for adjudgment. The results shows that if there is no original tax rate, additional tax rate will not exist.