Seoul High Court 2015Nu3013 (Law No. 17, 2015.09)

Seocho 2014west 421 (Law No. 146.30)

(Reten years for the exclusion period of national tax due to fraud or other unlawful act, the preparation of a false certificate to be subject to non-taxation for one house for one household.

(2) The exclusion period for national taxes shall be 10 years due to fraud or other unlawful acts, such as the preparation of false confirmation, etc. to be subject to special exemption from one house for one household.

The exclusion period of the imposition of national taxes under Article 26-2 of the Framework Act on National Taxes

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by