제2차납세의무자지정처분취소등
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) is a corporation established on December 11, 2013 for the purpose of building work business, engineering work business, etc.
The plaintiff is registered as a shareholder holding 25% of the shares issued by the company from 2014 to 2017 on the register of shareholders of B, and is registered as an internal director from February 3, 2014 on the register of shareholders.
B. B did not pay the local income tax amounting to KRW 9,930,310 (including additional dues; hereinafter “instant tax amount in arrears”) imposed on June 2017, 2016.
Therefore, the Defendant deemed that the Plaintiff is an oligopolistic shareholder B under Article 46 subparagraph 2 of the Framework Act on Local Taxes, and on October 17, 2018, the Defendant designated the Plaintiff as the secondary taxpayer and imposed the local income tax of KRW 2,482,570 (including additional charges) equivalent to the Plaintiff’s share out of the amount of delinquent tax in the instant case (hereinafter “instant disposition”).
C. The Plaintiff dissatisfied with the instant disposition and filed an objection with the head of Pyeongtaek-si on January 16, 2019, but the head of Pyeongtaek-si dismissed the objection on February 28, 2019.
[Ground of recognition] Facts without dispute, Gap 1, 2 evidence, Eul 1 to 7 evidence (including additional evidence) and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion did not know about the circumstances in which he was registered as the shareholder B, nor did he exercise his rights as a shareholder.
Therefore, the plaintiff is not a substantial shareholder of B, and it cannot be regarded as an oligopolistic shareholder under Article 46 subparagraph 2 of the Framework Act on Local Taxes.
Even if the Plaintiff falls under an oligopolistic shareholder, the secondary tax liability is established only when the Plaintiff’s property, which is the first taxpayer, is insufficient to cover the amount of delinquent taxes in this case, and the secondary tax liability is not established on the ground that the property B was insufficient to cover the amount of delinquent taxes in this case.
(b) as shown in the attached Form of the relevant statutes;
C. As to whether it is an oligopolistic shareholder or not.