Seoul High Court-2018-Na2069135 ( October 12, 2019)

Seoul Northern District Court-2017-Annex-23213 ( November 08, 2018)

(Indecent Conduct) Whether a fraudulent act was committed

(Summary) The real estate sales contract between the delinquent taxpayer and the defendant constitutes a fraudulent act, and the delinquent taxpayer is aware that such an act constitutes a fraudulent act, and the delinquent taxpayer's good faith cannot be recognized as a beneficiary.

The argument on the grounds of appeal by appellant is that it does not include the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal or is groundless

Article 30 of the National Tax Collection Act

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

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