차명계좌를 개설함으로써 이자소득을 분산시키는 적극적인 행위는 사기기타부정한 행위에 해당함[국승]
Seoul High Court-2014-Nu62595 ( dated 15, 2015)
The active act of distributing interest income by opening a borrowed account constitutes fraud or other unlawful act.
It is reasonable to see that active act of distributing interest income by opening and managing several borrowed accounts each year is an act of making it impossible or considerably difficult to collect tax imposition, and thus a disposition to apply the exclusion period for imposition of ten years is legitimate.
Article 26-2 of the Framework Act on National Taxes (Period for Exclusion from Imposition of National Taxes)
2015du49528 Global income and revocation of disposition
A Kim
YThe director of the tax office
Seoul High Court Decision 2014Nu62595 Decided July 15, 2015
November 27, 2015
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by