Seoul High Court 2017Nu65410 ( March 23, 2018)

(C) If there is no active concealment intention in the filing of the capital gains tax return, five years have passed from the exclusion period of national tax.

(2) The court below held that the transfer tax return submitted by the plaintiffs cannot be deemed as reference material to help the tax authorities understand the transfer tax return, and even if there is any error or omission in the report, it cannot be deemed as a non-report. The submission of the transfer income tax return does not have any positive intent, and it is applied 5 years of the exclusion period

Article 26-2 of the National Tax Basic Act

2018Du47967 Revocation of Disposition of Imposing capital gains tax

○○ 1 other

○ Head of tax office

on October 23, 2018

October 04, 2018

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent