(심리불속행) 실질적으로 양도하였거나 이를 용인한 것이고 실질과세원칙에 위반된다고 보기 어려움[국승]
Gwangju High Court ( Jeju) 2015Nu105
(C) It is difficult to deem that the substance over form principle is a violation of the substance over form principle and actually transferred or accepted.
(2) The exclusion period of imposition is ten years, and it is difficult to view that the substance over form principle is violated, since it is recognized that the actual transfer of the land was known or that it was allowed to do so.
The exclusion period for national tax assessment under Article 26 of the Framework Act on National Taxes
Supreme Court Decision 2015Du57390
○ Kim
○ Head of tax office
Gwangju High Court ( Jeju) Decision 2015Nu105 Decided November 4, 2015
2016.03.10
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.