하자가 외관상 명백하다고 할 수는 없으므로 이 사건 처분은 당연무효라고 할 수는 없음[국승]
Suwon District Court 2013Guhap15256 ( October 29, 2015)
Since the defect cannot be deemed to be apparent in appearance, the disposition of this case cannot be deemed to be null and void as a matter of course.
Even if the statement is entered, it can only be revealed by the Defendant only when investigating the specific facts, and the disposition of this case rendered by the Plaintiffs, who were recorded as shareholders in the register of shareholders, cannot be deemed as null and void as it is impossible to deem that the defects of the disposition of this case cannot be deemed apparent.
Article 39(1) of the Framework Act on National Taxes
2015Nu36562 Invalidity of a disposition of imposition of corporate tax
- Appellants
○ Kim
Head of the tax office
Suwon District Court Decision 2013Guhap15256 Decided January 29, 2015
August 25, 2015
September 22, 2015
1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance is revoked, and each of the defendant's 581,350,300 won against the plaintiffs around November 2009.
- 2-
(1) Judgment confirming that a notice of payment is invalid
1. Quotation of judgment of the first instance;
This Court's explanation on this case is an item of "judgment 2.c. (2) of the first instance court's decision".
In the end, the reasons for the judgment of the first instance shall not be added to the following paragraph (2):
Therefore, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
section 3.
2. The judgment of the first instance court No. 2.(c)(ii) is to be added to the end of the item.
원고들은 당심에서 '원고들은 이★★로부터 회사 설립을 도와달라는 부탁을 받고 형
식상 주식회사 ★★건설의 주주 및 임원이 되는 것을 허락하였을 뿐이다'는 취지의 이
★★의 진술서(갑 제11호증)를 추가로 제출하였으나, 가사 이★★의 진술서의 기재가 사
Even if it is true, it can only be revealed that the defendant should investigate specific facts.
있었던 사정으로서 주식회사 ★★건설의 주주명부에 주주로 기재되었던 원고들에게 내
Since the defects of the disposition in this case cannot be seen as apparent, the disposition in this case is subject to the disposition in this case.
The same shall also apply to cases where it cannot be deemed null and void.
3. Conclusion
Thus, the plaintiffs' claims shall be dismissed without merit, and this conclusion shall be delivered to the plaintiff 1.
Since the judgment of the court is justifiable, the plaintiffs' appeal is dismissed. It is so decided as per Disposition.
1) 원고들은 청구취지 및 항소장에서 '주식회사 ★★건설에 대한 법인세 각 854,949,890원의 출자자의 제2차 납세의무자지정처
Although "verification of invalidity of subdivision" is sought, each of the above 854,949,890 won was notified to the plaintiffs around September 2013, including increased additional charges, etc.
Since the designation of the secondary taxpayer cannot be deemed a separate disposition (see Supreme Court Decision 95Nu6632 delivered on September 15, 1995), there is around that time.
I would like to seek confirmation of invalidity of the notice of payment disposition.