이중계약서 작성이 사기 기타 부정한 행위에 해당하는지 여부[국승]
Seoul High Court 2009Nu21453 (2010.04.30)
Seoul Administrative Court 2009Guhap1204 ( October 10, 2009)
Whether the preparation of double contract constitutes fraud or other fraudulent act
The submission of a tax invoice and a false double contract, in underreporting the purchase price, together with a tax invoice under which the amount of the purchase price is written, constitutes a fraud or other unlawful act that significantly makes it difficult to impose and collect taxes by a positive deception.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by