(심리불속행) 하자가 명백하지 않는 한 제2차납세의무자 지정 처분을 당연 무효로 볼 수 없음[국승]
Seoul High Court 201Nu22527 (2012.08)
(Trial incompetence) If it is not clear that the defect is not clear, the designation of the person liable for secondary tax payment shall not be deemed null and void.
(Main) The Plaintiff constitutes an oligopolistic shareholder. The Plaintiff’s disposition on default against the principal taxpayer is deemed to have a lack of collection objectively. The submitted materials alone are difficult to deem that the Plaintiff exceeded the status of oligopolistic shareholder, and even if there were defects, they cannot be deemed to be apparent from the appearance, and thus, they cannot be deemed to be null and void automatically.
Article 39 of the Framework Act on National Taxes
2012Du6025. Invalidity of the designation of the person liable for secondary tax payment
XX
The Director of the Pacific District Office
Seoul High Court Decision 2011Nu22527 Decided February 8, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final