체납법인의 제2차 납세의무자로 지정한 처분의 적법 여부 (심리불속행 판결)[국승]
Whether the disposition designated as the secondary taxpayer by the delinquent corporation is legitimate (Supreme Court Decision 2001Da15489 delivered on
Although the plaintiffs asserted that they are merely shareholders of the non-party company in the form of the non-party company, there is no evidence to acknowledge this, the plaintiffs are oligopolistic shareholders as of the date when the liability to pay delinquent national taxes is established and are in a de facto position to exercise rights to the shares of the non-party
Article 39 (Secondary Liability to Pay Taxes by Investor)
Article 20 of the Enforcement Decree of the Framework Act on National Taxes and scope of relatives.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as