제2차납세의무지정처분무효확인
1. Revocation of a judgment of the first instance;
2. On September 10, 2013, the Defendant is the secondary taxpayer of the Plaintiff Company B.
1. The reasons why the reasoning of the disposition and this part of the relevant laws and regulations are written are as follows: “The notice of the disposition in this case is served on September 13, 2013 by registered mail in the Yongsan-gu N, Seoul N, and H’s resident registration address, the Plaintiff and his family members, and AC received it on the same day,” and “No. 1” in the part corresponding to the judgment in the first instance except for the case where “No. 1” in the three pages 10 (excluding marks; hereinafter the same shall apply) is written as “No. 1 and 2 evidence”. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion of this case is unlawful for the following reasons, and its defect is so serious as to be null and void.
1) The Plaintiff did not receive a notice of payment on the instant disposition. The Plaintiff was unable to receive a director from “Seoul Yongsan-gu L building and M” residing until April 17, 2010, and the Defendant did not reside in or visited “Seoul Yongsan-gu N andO” by sending a notice of payment on the instant disposition on September 10, 2013. The Plaintiff is not likely to have delegated his/her family relationship to his/her family members and security guards due to disputes with E and G or assault. Therefore, the delivery of the said notice of payment is illegal and does not take effect. (ii) The Plaintiff is included in the oligopolistic shareholder due to blood relationship, and is not actually involved in the management of B, and is not in conflict of interest with other oligopolistic shareholders, and thus does not constitute an oligopolistic shareholder liable for secondary tax payment.
B. (A) Determination 1) The relevant legal doctrine is amended by Act No. 12848, Dec. 23, 2014.