The disposition of this case where 10% of the exclusion period of imposition and 40% of the penalty tax for unlawful underreporting is legitimate by deeming the underreporting act of the plaintiffs as an unlawful act.

It is reasonable to deem that the preparation of the existing double contract has influenced not only the contract period but also the renewed contract period, and that only the account details of the Plaintiff A through the separate payment of rent is the amount of the reported rent, which appears to be the intent to conceal the receipt of the remainder of the rent, and thus, the under-reported act of the Plaintiffs

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

Seoul High Court-2017-Nu-7826

○○ et al.

○ Head of tax office

Seoul Administrative Court-2017-Gu Partnership-58687

8.04.27

2018.06.01

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. The part of the Defendant’s imposition of value-added tax for the second period of 208 to the Plaintiffs on August 1, 2016 in excess of 5,363,149 won, value-added tax for the first period of 209 to 7,770,90 won, value-added tax for 209 to 7,594,280 won, value-added tax for the second period of 209 to 208, the part of the imposition imposition of value-added tax for 203,743,740 won, value-added tax for the second period of 208 to 206, the part of the imposition of value-added tax for 208 to 207, the part of the imposition of value-added tax for 208 to 206, the part of the imposition of value-added tax for 20 to 363,747, the imposition of value-added tax for the second period of 208 to 2014,63637.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this judgment is as follows, except for the addition, deletion, or dismissal of part of the judgment of the court of first instance, and therefore, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Around November 2008, "after 2008.11, which reported that the rent was increased to KRW 2.3 million in front of February 2009 of the 8th 4th 4th 2009."

○ 7 acts inside the table of 10 pages shall be deleted.

Of the "amount of tax notified" in the table of 10 pages, "129,012,089" shall be deemed "123,648,940".

2. Conclusion

If so, all of the plaintiffs' claims shall be dismissed due to the lack of reasonable grounds. The judgment of the court of first instance is just in conclusion, and the plaintiffs' appeal is dismissed as all of the grounds for appeal.