부가가치세부과처분취소
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. The grounds of appeal are as follows.
The plaintiff acquired the shares of Co., Ltd. from B, etc. on September 2005 and completed the transfer of ownership, which is the plaintiff lending the name of shares to B.
On January 21, 2010, the Plaintiff transferred the shares to D upon the request of B.
Therefore, the lower court determined otherwise, even though the Plaintiff did not constitute an oligopolistic shareholder who bears the secondary tax liability pursuant to Article 39 subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 11845, May 28, 2013).
2. However, such assertion is based on the premise that the fact-finding of the lower court, which deemed the Plaintiff as a shareholder, who acquired shares in its own name but transferred only the name in another person’s name.
This is merely a dispute over the choice of evidence and the judgment on the value of evidence belonging to the court's free evaluation of evidence, which is not a legitimate ground for appeal.
Furthermore, even if examining the judgment of the court below in light of the records, it did not err by recognizing facts beyond the bounds of the principle of free evaluation of evidence against logical and empirical rules or by failing to
3. The Plaintiff’s appeal is without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.