부가가치세부과처분무효확인
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From January 1, 2006, the Plaintiff operated the business place of the trade name D, which was located in No. 103 of the building No. 103 in the Nam-gu Incheon Metropolitan City (hereinafter “instant business place”) from January 1, 2006, and shares at the time were 40% and B were 60%.
B. The 60% shares of B in the instant workplace were transferred to E around February 27, 2006, and F actually exercised E’s shares in the instant workplace and operated the instant workplace with the Plaintiff.
C. The Defendant conducted a preliminary value-added tax investigation in 2006 and confirmed that the instant place of business omitted revenue, and imposed value-added tax 471,718,170 won on the Plaintiff on March 13, 2007 by applying the joint and several tax liability provisions for joint and several businessmen under Article 25 of the Framework Act on National Taxes.
(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence Nos. 1, 9, and Eul’s evidence Nos. 5, 6, and 9, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The Plaintiff transferred all his share to F before June 30, 2006, which was the date on which the liability to pay the value-added tax was established for the first time in 2006, and withdraws from the partnership. As such, the instant disposition, premised on the Plaintiff’s joint proprietor of the instant workplace, is null and void due to significant and apparent defects in the disposition, which the Plaintiff was premised on the Plaintiff’s joint proprietor of the instant workplace. (ii) As the Plaintiff was unable to lawfully receive the notice of tax payment
나. 관계법령 ▣ 국세기본법 제25조(연대납세의무) ① 공유물, 공동사업 또는 그 공동사업에 속하는 재산에 관계되는 국세ㆍ가산금과 체납처분비는 공유자 또는 공동사업자가 연대하여 납부할 의무를 진다.
C. In order to say that the taxation disposition is void as a matter of course, the fact that there is an illegality in the disposition is insufficient, and the defect is an important violation of laws and regulations, and it is objectively and objectively.