제2차 납세의무자 지정통지 취소
1. Each disposition on each of the notification dates stated in the attached Table 1 that the Defendant rendered to the Plaintiff shall be revoked.
1. Details of the disposition;
A. On September 3, 2015, the Plaintiff, as a comprehensive construction company, was decided to terminate the rehabilitation procedure on October 12, 2017, when it received a decision to commence the rehabilitation procedure from the Seoul Rehabilitation Court 2015 Ma10255.
(hereinafter referred to as "Plaintiff, regardless of the commencement and termination of rehabilitation procedures"). (b)
C Co., Ltd. (hereinafter referred to as “C”) was a company operating a tourist hotel business, and was delinquent in total of KRW 1,686,686,440 (including additional tax) including corporate tax for the business year 2011 as listed below.
C. C’s statement of changes in stocks, etc. in the business year from 2011 to 2015 is written as follows: (a) the Plaintiff holds registered common shares 3,504,507 shares issued by C in each business year from 2011, and (b) holding 3,507 shares in registered common shares issued by C in each business year from 2011, and (c) holding 3,774,507 shares in registered common shares issued by C in each business year from 2013 to 2016.
From April 26, 2016 to May 11, 2016, as indicated below, the Defendant: (a) designated the Plaintiff as the secondary taxpayer for tax payment of the business year 2011; (b) before amended by Act No. 11124, Dec. 31, 2011; (c) before amended by Act No. 11845, May 28, 2013; (d) corporate tax for each business year 2015, 2016; and (e) the second value-added tax for each business year 2015 (hereinafter “Framework Act on National Taxes”) under Article 39 Subparag. 2 of the Framework Act on National Taxes (Article 39(1)2 in cases of corporate tax for business year 2011; and (b) disposed of the Plaintiff’s share ratio by the Plaintiff’s share ratio to the amount added to the above additional tax amount to the Plaintiff; and (c) disposed of the Plaintiff’s share ratio to the Plaintiff’s share ratio for each business year 2015
(unit: the Plaintiff’s share in the Plaintiff’s share in the amount of arrears C in the taxable period of the tax item at the date of the payment notice shall be 63,448,280, 14,646,180, 95% of the corporate tax on April 22, 2016.