제2차납세의무자지정처분취소
Of the instant lawsuit, the conjunctive claim is dismissed.
The plaintiff's primary claim is dismissed.
The costs of lawsuit.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “instant company”) was established on October 13, 2004, and was in arrears with KRW 589,840 of corporate tax for the business year 2014 and KRW 41,766,150 of value-added tax for the first term, 2015 and value-added tax for the first term, 2015.
B. The Plaintiff was registered in the National Tax Integration System as holding 100% of the shares of the instant company from 2012 to 2010, and the instant company did not have submitted a detailed statement of changes in shares, etc. since 2012 to 2015.
C. On October 29, 2015, pursuant to Article 39 subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016; hereinafter the same), the Defendant: (a) designated the Plaintiff as the secondary taxpayer of the instant company; and (b) notified the Plaintiff of KRW 607,530 of corporate tax for the business year 2014, plus additional charges to the amount of delinquent taxes; (c) value-added tax for the first period of January 2015; and (d) notified the Plaintiff of KRW 39,450,300 of the final value-added tax for the first period of January 2015.
(hereinafter “instant disposition”) D.
Although the Plaintiff filed an objection on January 21, 2016, the Defendant decided to dismiss the Plaintiff on March 2, 2016, and the said written decision reached the Plaintiff on March 4, 2016.
The Plaintiff filed the instant lawsuit on April 19, 2016 without undergoing the pre-trial procedure.
[Ground of Recognition] Facts without dispute, Gap evidence Nos. 1, 4-19, 20, 21, 22, 5, 6 and 7-2, Eul evidence Nos. 1 through 4 (including each number), the purport of the whole pleadings
2. Judgment as to the main claim
A. Article 39 Subparag. 2 of the former Framework Act on National Taxes provides that the Plaintiff’s assertion is an oligopolistic shareholder who actually exercises the right to the secondary tax liability exceeding 50/100 of the total amount of investment with respect to the investors’ secondary tax liability. The Plaintiff was holding only 25% shares by transferring 75% shares to C, D, and E around July 2012.
Therefore, the instant disposition is against the Plaintiff, not an oligopolistic shareholder.