(심리불속행)이중계약서 작성은 사기·기타부정한 행위인지 여부[국승]
Seoul High Court-2016-Nu-63509 (2.07 December 2017)
(C) Whether the preparation of a double contract constitutes a fraud or other unlawful act
(C) In the event that the Plaintiff submitted a modified contract to the Defendant based on the purchase price stated in the modified contract, which was written differently from the fact that the Plaintiff reported value-added tax to the Defendant on the basis of the purchase price stated in the modified contract that was written differently from the fact that the purchase price was reduced compared to the existing sales contract, the Plaintiffs should be deemed to have evaded
Article 26-2 (Period for Exclusion from Imposition of National Taxes)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal is not acceptable or not to exclude the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
June 20, 2017