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Case Number of the immediately preceding lawsuit
Daejeon High Court 2017Nu13996 ( October 31, 2018)
Title
(D) A taxpayer notice falls under legitimate service, because the recipient is an employee.
Summary
(2) The exclusion period of imposition is 10 years since the notice of tax payment was received by the employee, and the value-added tax was omitted by means of preparing a false double contract.
Related statutes
Article 8 of the Framework Act on National Taxes, the exclusion period for the imposition of national taxes under Article 26-2
Cases
2018Du48649 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Daejeon High Court 2017Nu13996 ( October 31, 2018)
Imposition of Judgment
October 25, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as