(심리불속행기각)부정한 행위로 보아 10년의 제척기간을 적용할 수 없음[국패]
Seoul High Court 2013Nu26363 (Seoul High Court 2014.05.27)
Seocho 2012west 1812 (Ob. 28, 2012)
(Dismissal of Disorder of Hearing) Any exclusion period of 10 years shall not be applied in respect of any unlawful act.
(C) The exclusion period for imposition of five years, not exceeding 10 years, should be applied on the ground that there was no awareness that there will result in the reduction of national tax revenue through the evasion, fraudulent refund, deduction, etc. of value-added tax.
The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes
2014du8988 Disposition of revocation of Disposition of Imposition of Value-Added Tax
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The director of the tax office
Seoul High Court Decision 2013Nu26363 Decided May 27, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.