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(영문) 대법원 2016. 04. 15. 선고 2015두60730 판결

(심리불속행) 이 사건 제2차납세의무자 지정처분은 무효에 해당하지 않음[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2015Nu38063 ( December 10, 2015)

Title

(Presiding to Trial) The designation of the person liable for secondary tax payment of this case shall not be deemed invalid.

Summary

(Summary of the Supreme Court Decision 201Do1148 delivered on April 2, 2011). The Supreme Court Decision 201Do1498 delivered on April 2, 2011 held that the Supreme Court Decision 201Do1198 delivered on May 2, 201

Related statutes

Article 39 (Secondary Liability to Pay Taxes by Investor)

Cases

2015du60730 Revocation of revocation of designation as a person liable for secondary tax payment.

Plaintiff-Appellant

IsaA

Defendant-Appellee

○○ Head of Tax Office 1

Judgment of the lower court

Seoul High Court Decision 2015Nu38063 Decided December 10, 2015

Text

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the original judgment and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition by