Article 20 of the Enforcement Decree of the Framework Act on National Taxes and scope of specially related persons

2. The costs of lawsuit are assessed against the plaintiffs.

○○○○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 1,50 won of corporate tax for 1999 and 1,546,350 won of additional tax for 199 + 672,49), 213,280 won of value-added tax for 2 years 199 ( + 1,840,610 additional tax + 1,372,670 won of corporate tax for 11,236,670 (this tax + 92,236,050 won + 19,000 won of additional tax + 19,50% of the Plaintiffs’ amount of tax for ○ 40,670 won of corporate tax for ○ ○ 9 ○ ○ ○ ○ 5,201).

[Based on Recognition] 1-2, Gap evidence 1-3, Eul evidence 1-2, Eul evidence 1-2, Eul evidence 2-2

2. Whether the disposition is lawful;

A. The plaintiffs' assertion

According to Article 39 (2) of the Framework Act on National Taxes, one shareholder and his relatives or other persons having special relations with him as prescribed by the Presidential Decree refers to those whose total amount of stocks held is not less than 51/100 of the total number of outstanding stocks of the juristic person concerned. ○○○○ owns 2,500 shares of ○○○○○○○○’s shares with Plaintiff 6 degree and 500 shares with Plaintiff 1’s 6 degree and 2,500 shares. On January 5, 1999, by transferring 2,50 shares owned on January 5, 199 to ○○○○○○, the shares owned by those with a special relationship with the Plaintiffs do not constitute an oligopolistic shareholder, and therefore, the disposition of this case where the Plaintiffs deemed the Plaintiffs as the oligopolistic shareholder of ○○○○○○ and notified the Plaintiffs of the corporate tax, etc. as the secondary taxpayer is unlawful.

(b) Related statutes;

In the event that the property of an investor under Article 39 of the Framework Act on National Taxes is insufficient to cover the national tax, additional dues and disposition fee for arrears imposed on or to be paid by the corporation with the property of the corporation (excluding the corporation whose stocks are listed on the Korea Stock Exchange), the person falling under any of the following subparagraphs as of the date on which the liability for payment of the national tax is established shall assume the secondary liability for such shortage: Provided, That in the case of an oligopolistic stockholder under subparagraph 2, it shall be limited to the amount calculated by multiplying the amount obtained by dividing the shortage by the total number of stocks issued (excluding non-voting stocks; hereafter the same shall apply in this Article) by the total number of stocks issued by the corporation or the total amount of investment in the corporation, by the number of stocks owned by

1. General partners;

2. A person falling under any of the following items from among the stockholders of over-point:

(a) A person who exercises a substantial right over the stocks or investment shares in excess of 51/100 of the total issued stocks or total investments of the relevant corporation;

(b) The president, the vice president, the managing director, or any other person who actually controls the operation of the corporation, regardless of the title thereof;

(c) The spouse (including the person in de facto marital relations) of the persons under items (a) and (b) and the lineal ascendants and descendants sharing their living

(2) For the purpose of paragraph (1) 2, the term “excess stockholder” means a person who is a relative or has other special relations with a stockholder or partner with limited liability as prescribed by the Presidential Decree, and the total amount of his stocks or investment is 51/100 or more of the total number of stocks issued or total amount of investment in

Article 20 of the Enforcement Decree of the Framework Act on National Taxes, scope of relatives or specially related persons

For the purpose of Article 39 (2) of the Act, the term “relatives or other person having a special relation as prescribed by the Presidential Decree” means a person falling under any of the following subparagraphs: Provided, That in case where a stockholder or partner with limited liability is a woman, excluding the cases of subparagraphs 9 through 13, the husband shall be subject

1. Paternal relatives within the sixth degree and the wife of any paternal blood relationship within the fourth degree;

Article 21 of the Framework Act on National Taxes (1) The obligation to pay national taxes shall come into existence at the following time:

1. For the income tax or corporate tax, when it terminates in the taxable period: Provided, That for the corporate tax on the liquidation income, when the corporation concerned is dissolved (including dissolution due to a division or merger), or merged; and

2. to 6 (Omission)

7. For value-added taxes, when a taxable period is terminated: Provided, That for imported goods, when an import declaration is filed with the head of customhouse;

(2) Notwithstanding the provisions of paragraph (1), the obligation to pay the following national taxes shall accrue at the following time:

3. In cases of value-added tax on income tax, corporate tax or preliminary return period for interim prepayment, when the interim prepayment period or preliminary return period is terminated;

○ Notice of payment to a secondary taxpayer under Article 12 (2) of the National Tax Collection Act

If the head of a tax office intends to collect national taxes, additional dues or disposition fees for arrears from a secondary taxpayer (including a tax guarantor; hereinafter the same shall apply), he/she shall notify the secondary taxpayer of the tax year, tax item, amount of national taxes, additional dues or disposition fees for arrears which he/she intends to collect to the secondary taxpayer, and the amount to be collected from the secondary taxpayer, the grounds for calculation, payment period, place of payment, grounds for calculation and other necessary matters by a notice of payment. In such cases, he/she shall notify the head of a tax office

C. Determination

Comprehensively taking account of the purport of the oral argument on the ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ was the Plaintiff’s wife, and the ○○○○○○○○○○○○○○○○ was the 6th degree of birth of the Plaintiff○○○○○○○○○○○○○○○○○○○○○○○○○○○○, established capital as KRW 10,00, and issued 10,00 shares until the ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○’s shares. The Plaintiffs did not present a written statement on the change of shares before the ○○○○○○○○○○○’s shares.

According to the above facts, since the total amount of stocks owned by the persons with a special relationship with the plaintiff ○○○ constitutes an oligopolistic shareholder of ○○○○○○○, and the plaintiffs constitute the secondary taxpayer of ○○○○○○○○○, and accordingly, the defendant's disposition of this case is legitimate.

4. Conclusion

Thus, the defendant's disposition of this case is legitimate, and the plaintiffs' claim seeking its revocation is rejected as it is without merit.