(심리불속행)제척기간이 경과하고 사해행위일 5년 후 부과처분은 고도의 개연성 없음.[국패]
Busan High Court 2014Na52605
(C) The exclusion period has expired and the imposition of tax after five years from the date of the fraudulent act is highly probable.
(2) According to the existing practice of the summary, the tax imposed on the entertainment room has been paid, the exclusion period (5 years) has passed, and the disposition imposed five years after the date of the fraudulent act is highly probable.
Article 30 of the National Tax Collection Act
Supreme Court Decision 2015Da226571 Revocation of Fraudulent Act
Korea
LAA
Busan High Court 2014Na52605
November 12, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by