형식상 법인의 구성원으로 등재되었을 뿐이므로 제2차납세의무를 부과한 처분은 실질과세의 원칙에 반하여 위법함[국패]
Cho High Court Decision 2010Du3081 ( December 29, 2010)
Since the secondary tax liability is only registered as a member of a corporation in form, the disposition imposing the secondary tax liability is illegal against the principle of substantial taxation.
(1) The imposition of secondary tax liability is unlawful against the principle of substantial taxation, since it was not in a position to substantially participate in the operation of a corporation as a general partner but was registered as a member of a corporation in form.
Article 14 (Real Taxation under Framework Act on National Taxes)
Article 39 (Secondary Tax Liability of Investors)
2011Nu22701 Revocation of Disposition of Imposition of Value-Added Tax, etc.
Maximum XX
Head of Seocho Tax Office
Seoul Administrative Court Decision 2011Guhap1023 decided June 9, 2011
November 2, 2011
December 7, 2011
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
Main Claim
The imposition disposition of value-added tax, wage and salary income tax, business income tax, and retirement income tax stated in the attached Table 1 attached to the Plaintiff on August 5, 2010 shall be revoked.
Preliminary Claim
The designation of the secondary taxpayer on the value-added tax, wage and salary income tax, business income tax, and retirement income tax stated in the attached Table 1 attached hereto, which the Defendant rendered to the Plaintiff on July 16, 2010 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's main claim and the conjunctive claim are all dismissed.
The reason for the judgment of this court is that "attached Form 1 list" in the second 10th 10th th 10th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th.