법인의 수입을 대표자 명의 계좌로 수취, 법인세 과소신고 및 장부상 허위기장 한 행위에 대한 법인세 부과처분의 부과제척기간은 10년임[국승]
Seoul High Court-2013-Nu-47049 ( March 23, 2014)
The exclusion period for imposition of corporate tax on the receipt of the income of a corporation with the account in the name of the representative, underreporting the corporate tax and false entry in the account book shall be ten years.
The period for exclusion of imposition of the corporate tax in this case is 10 years since the plaintiffs committed fraudulent means or other unlawful acts that significantly difficult to impose and collect the corporate tax, and the original disposition that the defendants disposed of within the exclusion period for imposition of the corporate tax in this case is valid because they intentionally concealed the revenue amount by receiving the corporate income in the name of the representative and not reported the taxable amount and falsely recorded on the books.
Article 26-2 of the Framework Act on National Taxes
2014du40135 Corporate tax, global income tax, etc. and other action to confirm the invalidity of the disposition of imposition
1. AArurury, Co., Ltd.;
1. ㅇㅇㅇ세무서장 2. ㅇㅇ세무서장
Seoul High Court Decision 2013Nu47049 Decided July 23, 2014
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by