납세의무자지정 및 법인세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment by the court in this part is as stated in the corresponding part of the judgment of the court of first instance, in addition to the parts which are written or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
From the 7th bottom of the judgment of the first instance, 6-7 "the instant disposition" has been taken as "the first disposition".
At the bottom of the 7th judgment of the first instance, the following shall be added:
G. On January 2, 2019, the Defendant issued the disposition of imposition of the corporate tax of this case ex officio during the proceeding of the trial, the disposition of imposition of the corporate tax of this case was 199,29,125 won, 127,082,62 won of the corporate tax of 2009, 265,104,109 won of the corporate tax of 2010, 189,438,261 won of the corporate tax of 2011, 339,605,637 won of the corporate tax of 2012, and accordingly, the disposition of imposition of the corporate tax of this case was 480,753,060 won of the corporate tax of 208 (85,507,47,470 won of the business year of 209, 54,650 won of the corporate tax of 209, 12010 won of the business year of 107,47
(hereinafter referred to as “instant disposition”). From 7th day of the first instance judgment, the part remaining after a reduction or correction is made shall be added to “A evidence 26” on the ground of recognition.
2. Whether the instant disposition is lawful
A. According to the Plaintiff’s assertion under Article 39 of the former Framework Act on National Taxes, for a secondary taxpayer to be an oligopolistic shareholder, the oligopolistic shareholder who holds more than 50/100 of the total number of outstanding stocks of the pertinent corporation as of the date when the liability to pay the national tax is established shall be an oligopolistic shareholder, and a person who actually exercises the shareholder’s right. As of the date when the liability to pay the corporate tax of this case was established, the Plaintiff was not holding the stocks at all, and the Plaintiff did not actually exercise the right to the stocks by title trust to F, and there was no substantial control over
The instant disposition based on a different premise is unlawful.