제2차납세의무 부과처분 취소소송에서 주된 납세의무자의 부과처분 하자를 주장할 수 있음[국패]
Seoul Administrative Court 2009Guhap8014 (Law No. 23, 2009)
early 208west 2698
In a lawsuit seeking revocation of a second tax liability, the defects of the disposition of the principal taxpayer can be asserted.
The grounds for the secondary tax liability have the nature that may affect the secondary tax liability of the taxpayer, and it is reasonable to view that the secondary taxpayer can claim the defects of the disposition of imposition on the primary taxpayer in a lawsuit seeking revocation of the disposition of imposition on the secondary tax liability of him/her, regardless of whether the secondary tax liability is unlawful or not.
The contents of the decision shall be the same as attached.
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of value-added tax of KRW 879,872,800 against the Plaintiff on May 26, 2008 shall be revoked.
2. Purport of appeal
The judgment of the first instance shall be revoked. The plaintiff's claim shall be filed.
1. Quotation of judgment of the first instance;
The court's reasoning concerning this case is the same as the reasoning of the judgment of the first instance among the judgment of the first instance. Thus, the court's reasoning is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance is just and therefore, the defendant's appeal is dismissed. It is so decided as per Disposition.