Seoul High Court 2012Nu38703 (2013.05.01)

(C) If a false sales contract is prepared and submitted, it constitutes a fraud or other unlawful act.

(2) If the transfer income tax is reported by making and submitting a false sales contract, it constitutes fraudulent or other unlawful act to which the exclusion period of imposition is applied, and if it is distinguished from the case of a report to which seven years have passed from the exclusion period of imposition is applied, it is consistent with the principle of tax equity, taking into account the degree of loyalty in filing a report and the difficulty of exercising

2013Du10274 Invalidity of a disposition imposing capital gains tax

United StatesA

The director of the tax office

Seoul High Court Decision 2012Nu38703 Decided May 1, 2013

August 19, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the grounds of appeal and appellate brief mentioned in the records of this case and the judgment of the court below and the petition of appeal were examined, but the argument on the grounds of appeal by appellant does not include or are deemed to have no grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, so the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per