Daegu High Court 2015Nu5239 ( October 23, 2015)

Whether the act of submitting a false contract at the time of return of transfer income tax can be seen as a fraudulent or other unlawful act of global income tax

The plaintiff filed a false real estate transfer contract with the tax authority to report a penalty received upon termination of the contract, and to conceal such fact at the time of filing a transfer income tax return. Such a series of acts constitute "Fraud and other unlawful acts that make it impossible or considerably difficult to impose and collect global income tax."

Dismissal of Disorder in Trial

Article 26-2 of the National Tax Basic Act

Article 21 of the Income Tax Act

2015du57628 The detailed global income and revocation of disposition

AA

O Head of tax office

Daegu High Court Decision 2015Nu5239 decided October 23, 2015

March 10, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.

The argument does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal

It is judged that it cannot be accepted or accepted.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.