이 사건 부과제척기간이 10년에 해당하는지의 여부[국승]
Seoul High Court-2018-Nu68195 ( October 29, 2019)
Whether the exclusion period of this case constitutes 10 years or not
Since non-data sales have reached 9.9 billion won for 10 years and have used borrowed accounts for purchase or disguised transactions, the exclusion period should be applied 10 years since the intention of concealment is positive.
Article 26-2 of the National Tax Basic Act
2019Du35312
AAA, Inc.
BB Director of the Tax Office
Seoul High Court Decision 2018Nu68195 Decided January 29, 2019
on October 13, 2019
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by