미등기 양도에 해당하고, 부과제척기간은 10년임[국승]
Seoul High Court-2017-Nu-39039 ( December 27, 2017)
Unregistered transfer constitutes ten years of exclusion period, and 10 years of exclusion period
The transfer of the real estate in this case constitutes a transfer of unregistered property, and in this case, the exclusion period for imposition shall be ten years.
The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes
Supreme Court-2017-Du 65081 ( October 25, 2018)
GaO
O Head of tax office
. 25, 2018
1. All appeals are dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the 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, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition