제2차 납세의무자지정 처분에 대해 명의를 대여하였다는 주장의 당부[국승]
Daegu High Court 2008Nu1260 ( April 10, 2009)
The legitimacy of the assertion that the name was lent to the second taxpayer’s designation disposition
The second taxpayer of the corporation must prove that it is not a beneficial shareholder unlike the list of shareholders, but there is insufficient evidence to acknowledge the nominal shareholder.
The contents of the decision shall be the same as attached.
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by