종합소득세 등 부과처분취소
1. The part of the judgment of the court of first instance against the plaintiff falling under the following shall be revoked:
The defendant on 2015.
1. The reasons for the court's explanation concerning this case are as follows: "each of the dispositions in this case" in Part 18 of Part 4 of the judgment of the court of first instance (hereinafter "each of the above dispositions in this case") shall be deemed as "the disposition imposing global income tax for 2004 and 2005"; "the disposition imposing global income tax for 2008"; "the disposition imposing gift tax for 2008"; "the disposition imposing transfer income tax for 2008"; "the disposition imposing transfer income tax for 2,583,620,000" shall be deemed as "the disposition in this case"; "2,583,620,000" in Part 8 of the judgment of the court of first instance shall be deemed as "2,583,620,000 won" (after that, 268,620,000 won shall be returned)"; it shall be deemed as "the grounds for the court of second instance and Article 28 (2) of the Civil Procedure Act shall be added to the judgment.
(hereinafter the meaning of the abbreviationd language used in this subparagraph is the same as the judgment of the first instance). 2. Additional determination
A. Plaintiff’s assertion 1) The Plaintiff did not prepare a false double contract, but reported capital gains under H et al.’s name, and the Plaintiff paid capital gains tax in full, and the Plaintiff’s act does not constitute “Fraud or other unlawful act” under Article 26-2(1)1 of the Framework Act on National Taxes. Therefore, the disposition imposing global income tax and the disposition imposing capital gains tax in this case was imposed after the lapse of five years of exclusion period. Even if the Plaintiff’s act is deemed as “Fraud or other unlawful act,” the exclusion period of imposition of capital gains tax should be ten years of exclusion period, and the exclusion period of imposition of capital gains tax in this case should still be five years, unless the Plaintiff’s act is deemed as “Fraud or other unlawful act.”