1. Revocation of a judgment of the first instance;

2. The Defendant’s global income tax for the year 2007 owed to the Plaintiff, July 1, 2013, 370,005.

The reasoning of the judgment of the court of first instance is as follows, except for changing the reasoning of the judgment of the court of first instance to not more than 2-C (No. 4, No. 8) and not more than 2-C (No. 8), and therefore, it is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(

According to Article 26-2(1)1 of the former Framework Act on National Taxes (amended by Act No. 8830, Dec. 31, 2007; hereinafter the same), if a taxpayer evades national taxes, or has refunded or deducted national taxes by “Fraud or other unlawful act,” the exclusion period of national taxes shall be extended to 10 years.

Here, “Fraud or other unlawful act” means any act which makes it possible to evade tax in the same sense as that of a crime of tax evasion, that is, an act which is recognized as unlawful by social norms, namely a deceptive scheme which makes the imposition and collection of tax impossible or considerably difficult, or other active act.

Therefore, even though it does not constitute a mere failure to report under the tax law without accompanying other acts or making a false report, in cases where the situation where active concealment intention appears, such as failure to report or underreporting the taxable object and intentional omission of import or sale in the account book, etc., is added, it can be recognized that the imposition and collection of taxes are impossible or remarkably difficult.

(see, e.g., Supreme Court Decision 2010Do9871, Jun. 14, 2012). Whether active concealment intent may be objectively revealed is not only whether a basic book stating import or sale was falsely prepared, but also whether the relevant method of determining tax is a tax return method or a tax imposition method, the developments leading up to a failure to file a return or a false return, the degree superior to the fact, and the degree leading up to a false report, and the method leading up to a false report, the specific content and the fact of the false report.