Daejeon High Court 2009Nu964 ( August 20, 2009)

National High Court 2005 Jeon0688 (Law No. 766, 2005)

Under the reporting tax payment system, the tax authority's authority to investigate is the second and second, so it is legitimate to impose tax as taxpayer's act.

In order to avoid compulsory execution, the title trust and related contract are invalid only when the title trust and related contract are imposed in accordance with the self-supply regulations, while filing a report on the closure of the business and paying the sales tax after receiving the ownership of the real estate as a result of the transfer of the business registration and receiving the refund of the input tax after receiving the registration of the business.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent of