금지금 거래와 관련하여 명목상의 거래에 불과한지 여부[국패]
Seoul Administrative Court 2009Guhap12808 ( November 26, 2009)
early 208west3780 ( December 29, 2008)
Whether it is merely a nominal transaction in relation to gold bullion transactions.
It is insufficient to recognize that there is a relationship of friendship or a close relationship between the sales place of gold bullion and the representative director of the non-party company, etc., or that the plaintiff actively conspireds for a disguised nominal transaction for the purpose of evading taxes with the non-party company.
The contents of the decision shall be the same as attached.
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of global income tax of KRW 25,831,670 for the Plaintiff on May 5, 2008 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgments of the first instance;
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2.In conclusion
Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.