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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is as follows: (a) using “reinducing” as “inducing” the 4th sentence of the judgment of the court of first instance; and (b) adding the judgment mentioned in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, thereby citing the judgment of the court of first instance pursuant to Article 8(2) of the Administrative Litigation Act.
2. Additional determination
A. The Plaintiff’s assertion only reported and paid the transfer income tax on or around January 30, 200 to the effect that “Around December 31, 2001, the Plaintiff purchased and owned the instant real estate in KRW 710,000,000, and sold the instant real estate in KRW 737,000,000,” and did not engage in any other active act. As such, the Plaintiff cannot be deemed to have evaded national taxes due to fraud or other unlawful act, as prescribed in Article 26-2(1)1 of the Framework Act on National Taxes.
Therefore, the exclusion period for imposition of five years should apply to the additional tax of the transfer income tax of this case.
B. According to Article 26-2(1)1 of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010; hereinafter the same), where a taxpayer evades national taxes by fraud or other unlawful means, national taxes may not be imposed after the lapse of 10 years from the date on which the relevant national taxes may be imposed.
"Fraud or other unlawful act" in the above provision refers to a deceptive scheme or other active act that makes it impossible or considerably difficult to impose and collect taxes, and it is a "Fraud or other unlawful act that makes it significantly difficult to impose and collect taxes by preparing and submitting a false contract in which a taxpayer undergoes a false return amount and conceals the actual transaction amount in order to grant credibility by underreporting the reported amount, and to conceal the actual transaction amount."