제2차납세의무자지정처분취소
1. Of the instant lawsuit, additional charges and increased additional charges are stated in the attached list to the head of the Dobong Tax Office.
1. Details of the disposition;
A. (1) According to the corporate register of B Co., Ltd. (hereinafter “B”), the Plaintiff is registered as a director on Oct. 18, 2002 and resigned on Nov. 7, 2005; C is a representative director on Apr. 13, 2005 and resigned on Jun. 10, 2005; D is a representative director on Jun. 10, 2005 and is dismissed on Oct. 13, 2005; E is a representative director on Aug. 4, 2004 and was appointed to the representative director on Apr. 13, 2005; and E is registered as a representative director on Nov. 7, 2005.
(2) According to the statement of changes in stocks, etc. from December 31, 2003 to December 31, 2004, the Plaintiff is stated as a shareholder holding B shares of 9,180 shares (67% out of total shares issued 18,00 shares).
B. (1) B did not pay value-added tax, etc. to the Defendant’s head of the Dobong Tax Office as follows:
(2) Accordingly, on July 25, 2005, the director of the tax office of the defendantdo has deemed the plaintiff as the secondary taxpayer and has paid and notified the plaintiff, including the penalty tax and heavy penalty tax, as shown in the attached Table.
C. (1) On April 26, 2005, upon cancellation of a business license, B transferred 122 vehicles owned in the F Limited Partnership Company (Representative Member: G) and H in the purchase price of KRW 1.60 million. On March 31, 2006, Defendantdobong Tax Office filed a corporate tax return for the business year of 2005 by omitting sales.
(2) Accordingly, on August 1, 2006, the head of the Defendantdo Tax Office imposed corporate tax of KRW 2,246,580 on B for the business year 2005, and imposed income disposition of KRW 160,000 on the Plaintiff by deeming the Plaintiff as the person to whom the income belongs.
(3) On August 3, 2007, the head of Dongdaemun District Tax Office imposed global income tax of KRW 50,693,380 (i.e., KRW 160,000 based on the above disposition + KRW 4,500,000 + Other income received from the Seocho Transportation Co., Ltd. + KRW 24,193,380) on the income amount, and notified the Plaintiff of KRW 50,690,540 in global income tax of KRW 2005.
Meanwhile, on August 3, 2007, the head of the Dongdae District Tax Office (amended by Act No. 8864 of Feb. 29, 2008) shall provide the Plaintiff with the Local Tax Act.