차명계좌를 이용하여 소득세 면탈한 것은 부당무신고가산세 적용범위에 해당함[국승]
Seoul High Court-2017-Nu-76069 ( August 22, 2018)
The evasion of income tax by using a borrowed account constitutes the scope of application of unfair non-reported penalty tax.
The exclusion period of imposition for the plaintiff's evasion of income tax by using the borrowed name account includes fraudulent or other unlawful acts, and the exclusion period of imposition is 10 years, not the general exclusion period of imposition.
Article 26-2 (1) of the Framework Act on National Taxes
2018Du57384
NewA
BB Director of the Tax Office
Seoul High Court Decision 2017Nu76069 Decided August 22, 2018
December 28, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per