Seoul Administrative Court 2014Gudan56294 ( October 28, 2014)

2014west1289 (2014.07.07)

The exclusion period of national taxes for fraudulent and other unlawful acts shall be 10 years, and the transfer value reported after the initial sales contract is revoked shall not be regarded as the actual sales price.

"If the two contracts, etc. are prepared and used actively, the exclusion period for national tax shall be 10 years, and the reported transfer value shall not be considered as the actual purchase price, as it falls under the use of "Fraud or fraudulent methods" (the content of judgment).

The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes

Seoul High Court 2015Nu34719

KimA

O Head of tax office

National Rotations

2015.25

November 27, 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 is revoked. On December 1, 2013, the defendant confirmed that the disposition of imposition of capital gains tax of KRW 73,095,320 against the plaintiff on December 1, 2013 is null and void, and the disposition of imposition is revoked in the preliminary case.

1. Quotation of judgment of the first instance;

This judgment is based on the reasoning of the judgment of the court of first instance except for the dismissal of the following contents. Therefore, this judgment is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(1) "Transfer income tax" in the sixth grade of Part II shall be advanced as "transfer income tax".

(2) On the 4th page, "price" shall be raised as "price of 360,00,000 won".

2. Conclusion

Therefore, all of the plaintiff's main claim and ancillary claim are dismissed as they are without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.