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(영문) 수원지방법원 2016.01.13 2015구합630

부가가치세부과처분무효확인

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is an oligopolistic shareholder who owns 32,00 shares of the non-party corporation (80%) as the representative of the non-party corporation B (hereinafter “non-party corporation”), and is the secondary taxpayer under Article 39 of the Framework Act on National Taxes.

Notice of the due date for the payment of value-added tax for the taxable year shall be the amount of customs duties notified as of December 31, 2010 on December 31, 2010, 201; and the amount of customs duties notified as of the due date for the payment of value-added tax for the second period of 2010 on December 6, 2010; and the value-added tax for 428, 450 on June 7, 2011 on June 30, 2011; 12,425, 1425, 140 value-added tax for 30, 201 on June 31, 2011; 203, 2015, 31, 206. < Amended by Act No. 11374, Mar. 31, 2012; Act No. 6980, Feb. 28, 2000; Act No. 73040, 75, Apr. 20, 2015, 201, 201201>

B. The non-party corporation did not pay each value-added tax in the taxable period from the second to the second period in 2010.

The defendant notified the correction of value-added tax as indicated below, but the non-party corporation did not pay it.

C. As indicated in the table below, the Defendant: (a) designated each Plaintiff as the secondary taxpayer with respect to each of the above value-added taxes on the non-party corporation; and (b) notified the Plaintiff of the designation of each of the value-added taxes (hereinafter referred to as the “instant first disposition”); (c) notified the designation of November 30, 2012; and (d) notified the instant designation as of November 28, 2013; and (e) notified the instant three dispositions in total.

Value-added tax shall be imposed on March 29, 201, No. 2012, March 18, 2012, 201, No. 12, 425, 140 value-added tax, March 12, 2012, April 18, 201, No. 2011, March 29, 201, No. 20138, 201, May 28, 2012, 201, No. 2033, 203, 7402, Value-Added Tax No. 1, Nov. 30, 2012;