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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-76069 ( August 22, 2018)
Title
The evasion of income tax by using a borrowed account constitutes the scope of application of unfair non-reported penalty tax.
Summary
The exclusion period of imposition for the plaintiff's evasion of income tax by using the borrowed name account includes fraudulent or other unlawful acts, and the exclusion period of imposition is 10 years, not the general exclusion period of imposition.
Related statutes
Article 26-2 (1) of the Framework Act on National Taxes
Cases
2018Du57384
Plaintiff-Appellant
NewA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2017Nu76069 Decided August 22, 2018
Imposition of Judgment
December 28, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per