근로소득세등 부과처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On February 8, 2018, B Co., Ltd. (hereinafter “instant company”) was established for the purpose of processing semiconductor parts, etc., and thereafter, failed to pay KRW 25,130,490 (including each additional tax; hereinafter “tax amount in arrears”) in total, 8 items, such as value added tax, labor income tax, and income tax on retirement as follows:
Serial Tax (including penalty tax) due to the due date for the payment of accrued tax items: 17,05,65,650 on January 6, 2019 as of the date of the second five-year-old tax payment; 201,9103,213, 2303, 2303, 976. 8. 16. 6. 9, 980, 204, 164, 164, 690, 164, 2690, 290, 205, 204, 2018, 205, 2018, 2018, 205, 206. 16. 3. 4. 8, 206, 206, 205, 2018, 205, 2016. 3. 5, 2018
B. On May 21, 2019, the Defendant: (a) determined that the Plaintiff was a de facto shareholder of the instant company; (b) pursuant to Article 39 of the former Framework Act on National Taxes (amended by Act No. 16097, Dec. 31, 2018; hereinafter the same), the Plaintiff designated the Plaintiff as a non-person subject to secondary tax payment for the amount in arrears; and (c) imposed the Plaintiff a disposition imposing KRW 26,725,170 on the Plaintiff, including the value-added tax, on the sum of eight items, including the “amount in arrears as of the date of designating a non-person subject to secondary tax payment” as indicated in the “the date of non-person subject to additional tax payment” column (hereinafter “instant disposition”).
(c)
On the other hand, the Plaintiff filed an appeal with the Tax Tribunal on September 11, 2019. However, on October 31, 2019, the Plaintiff was dismissed on the ground of the lapse of the period of appeal.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 3 through 5, 9, Eul evidence Nos. 2 and 4, the purport of the whole pleadings
2. Determination on the defense prior to the merits
A. Since the plaintiff's appeal was dismissed prior to the defendant's filing of the lawsuit of this case, the plaintiff's lawsuit is required to transfer the right of defense.