Seoul High Court-2018-Nu 39425 (Law No. 23, 2018)

(D) The disposition of this case on the transfer of the land of this case shall be null and void after the expiration of the exclusion period of imposition.

The plaintiff's act of submitting a explanatory statement stating false facts to the defendant cannot be viewed as "Fraud or other unlawful act in imposing transfer income tax on the land of this case which the plaintiff acquired originally."

Period for exclusion of imposition of national taxes under Article 26-2 of the Framework Act on National Taxes

2018Du52230 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

Seoul High Court Decision 2018Nu39425 Decided August 23, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per