(심리불속행) 주식양도 후 명의미개서하고 허위양도계약서 작성 등에 공모한 행위는 사기·기타 부정한 행위에 해당함[국승]
Seoul High Court 2014Nu41048 ( October 13, 2015)
early 2012west 3149 ( December 26, 2012)
(B) An act of entering the name of a person after the transfer of shares and soliciting the preparation, etc. of a false transfer contract constitutes fraud or other unlawful act.
(2)The purpose of this study is to clarify the change of ownership after the transfer of shares for the purpose of tax evasion. In order to conceal the title trust relationship, it has been significantly difficult to impose and collect taxes due to the preparation of a false sales contract, active participation or solicitation in false payment, false report of capital gains tax, and it is reasonable to apply 10 years of the exclusion period of imposition in case of tax evasion by fraudulent or other unlawful acts.
The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes
Article 2 (Gift Tax Taxables) of Inheritance Tax and Gift Tax Act
2015Du39576
KoreaA
○ Head of tax office
on 13, 2015
on October 23, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.