The exclusion Period of 10 years shall not apply to cases where the exclusion period of 10 years shall be deemed as fraudulent or other unlawful

It is difficult to regard the transfer income tax as fraudulent or other unlawful acts because it did not return and pay the transfer income tax despite obtaining the resale marginal profits equivalent to one’s own share by selling the land of this case to a third party with other co-owners after holding title trust.

Article 26-2 of the National Tax Basic Act

2014Du40715 Revocation of Disposition of Imposing capital gains tax

United StatesA

o Head of the tax office

November 27, 2014

November 27, 2014

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Defendant.

All of the judgment below and the appellate brief examined the records of this case, but the allegation in the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.