(심리불속행) 체납법인의 회사운영에 참여하지 못하였다는 사정만으로 제2차납세의무자지정의 잘못은 없음[국승]
Daejeon High Court-2018-Nu-11652 ( November 21, 2018)
(Trial Disorder) The designation of the person liable for secondary tax payment is not erroneous solely on the ground that he was unable to participate in the management of the delinquent corporation.
(b) If one shareholder and his/her specially related person are oligopolistic shareholders of a delinquent corporation, they are not required to actually exercise management of shares, but are sufficient to exercise shareholders' rights with respect to shares held as of the date of establishment of tax liability.
Article 39 of the Framework Act on National Taxes
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the appeal is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.
The decision shall be rendered as above.