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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu68195 ( October 29, 2019)
Title
Whether the exclusion period of this case constitutes 10 years or not
Summary
Since non-data sales have reached 9.9 billion won for 10 years and have used borrowed accounts for purchase or disguised transactions, the exclusion period should be applied 10 years since the intention of concealment is positive.
Related statutes
Article 26-2 of the National Tax Basic Act
Cases
2019Du35312
Plaintiff-Appellant
AAA, Inc.
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2018Nu68195 Decided January 29, 2019
Imposition of Judgment
on October 13, 2019
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by