Seoul Administrative Court 2013Guhap26828

The active act of distributing interest income by opening a borrowed account constitutes fraud or other unlawful act.

It is reasonable to see that active act of distributing interest income by opening and managing several borrowed accounts each year is an act of making it impossible or considerably difficult to collect tax imposition, and thus a disposition to apply the exclusion period for imposition of ten years is legitimate.

2014Nu62595 Gross income and revocation of disposition

A Kim

Head of Mapo Tax Office

Seoul Administrative Court Decision 2013Guhap26828 decided August 22, 2014

June 24, 2015

July 15, 2015

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. Each disposition of the Defendant rendered on January 10, 2013 by imposing global income tax of KRW 71,742,750 (including additional tax), KRW 82,220,630 (including additional tax), global income tax of KRW 62,889,760 (including additional tax), global income tax of KRW 62,889,760 (including additional tax), global income tax of KRW 116,758,60 (including additional tax), global income tax of KRW 292,53,310 (including additional tax) of the year 2006, shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are cited, except where "206." in the second half of the judgment is deemed "201."

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.