Collusive Lease Agreement Submitted To The Tax Office
In the case file, there are two lease agreements between the plaintiff and M. A. dated 9.10.2006 for 3 years, starting from 9.10.2006, for a monthly rent of YTL 600 and dated 10.10.2006 for 1 year, for a monthly rent of YTL 175, and T. A. is a joint chain surety and debtor in these agreements.
It is not in dispute that the signatures on the agreements belong to the parties. It is also understood that the contract dated 10.10.2006, which was submitted by the defendant and subsequently issued, was submitted to the tax office. In this case, it is understood that the later-issued low-value contract was issued for submission to the tax office and is collusive. While the dispute should be resolved in accordance with the lease agreement dated 9.10.2006 and with a term of 3 years presented by the plaintiff, which was organized in accordance with the real will of the parties, it was not deemed correct to establish a judgment by valuing the agreement presented by the defendant on written grounds, and for this reason, the judgment had to be reversed (Court of Cassation 6th HD – Decision: 2009/4503).