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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-39039 ( December 27, 2017)
Title
Unregistered transfer constitutes ten years of exclusion period, and 10 years of exclusion period
Summary
The transfer of the real estate in this case constitutes a transfer of unregistered property, and in this case, the exclusion period for imposition shall be ten years.
Related statutes
The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes
Cases
Supreme Court-2017-Du 65081 ( October 25, 2018)
Plaintiff
GaO
Defendant
O Head of tax office
Imposition of Judgment
. 25, 2018
Text
1. All appeals are dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the 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, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition