대표자 상여처분한 건에 대해 명목상 대표자라는 주장의 당부[국승]
Seoul Administrative Court 2010Guhap22160 (2010.03)
Cho High Court Decision 2009Du4205 (O. 25, 2010)
propriety of the assertion that it is a nominal representative for a case disposed of by the representative
It can be recognized that it was in a position to claim it as a nominal representative but to have been engaged in the business of the corporation or to have fulfilled the legal responsibilities and obligations as a representative.
2010Nu34271 Revocation of Disposition of Imposing global income tax, etc.
Head of Dok
O Head of tax office
Seoul Administrative Court Decision 2010Guhap22160 decided September 3, 2010
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The Defendant’s disposition of imposition of global income tax of KRW 34,808,610 against the Plaintiff on September 1, 2009 shall be revoked.
The reasoning of this court's reasoning is as follows: (a) even based on the statement in Gap evidence No. 11, the plaintiff added insufficient facts to recognize that the non-party company was not liable for the transaction of the non-party company because it did not actually operate the non-party company in the business year 2007 as the representative director; and (b) therefore, it is identical to the reasoning of the judgment in the first instance; and (c) therefore, (d) it is cited in accordance with Article 8(2) of the Administrative Litigation Act
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.