2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

C. (2) The grounds for the judgment of the court of first instance are the same with the exception of the following: (2) As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are cited. (2) According to Article 26-2(1)2 of the Framework Act on National Taxes and Article 12-3(1)1 of the Enforcement Decree of the same Act, where a taxpayer fails to file a tax base return by the statutory due date of return, the exclusion period of imposition of the national tax is seven years from the date on which the relevant national tax can be assessed; and (3) the date on which the national tax may be assessed is the date following the deadline for filing a tax base and tax return or for filing a tax return

According to Article 110 (1) of the Income Tax Act, a resident with capital gains shall have the tax base for the following year of the taxable period.

5. 1 to 1.

5. To report to the head of tax office having jurisdiction over the place of tax payment, as prescribed by the Presidential Decree.

Meanwhile, in the event that real estate is trusted to a third party, if the title truster transfers the real estate to the third party and the income accrued from such transfer belongs to the title truster, the person liable to pay the relevant capital gains tax under the substance over form principle under our tax law does not mean that the title truster, who is the subject of the transfer,

(See Supreme Court Decision 96Nu6387 delivered on October 10, 1997, etc.). Examining the above facts in light of the aforementioned legal principles, the Plaintiff acquired 1/4 shares of the instant real estate and transferred it, and thus, the Plaintiff is a taxpayer of capital gains tax on 1/4 shares of the said transfer.

As seen earlier, the Plaintiff did not report the transfer income tax on one-fourths of the instant real estate, and thus, according to the respective provisions above, the transfer income tax is accordingly effective.