법인세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Circumstances of each disposition of this case;
A. B (hereinafter “instant company”) was established for the purpose of selling communications equipment and appliances on January 2, 2014, and was in arrears with corporate tax and value-added tax as follows at the time of May 23, 2018.
Tax items in arrears in the taxable period of the corporate tax of 15,096,730 in 2015, 12,977,560, 11,554, 360 value-added tax of 11,560 in 2016, 12,103, 160 1, 222,070 1, 2016 452, 3503, 3503, 3102, 2017 1, 2015
B. On May 24, 2018, the Defendant deemed the Plaintiff as an oligopolistic shareholder who owns 7,000 shares of the instant company (70%) among the 10,000 shares of the instant company, and designated the Plaintiff as the secondary taxpayer, and imposed each corporate tax and value-added tax on the Plaintiff as indicated in the separate sheet (hereinafter “each disposition of the instant case”).
C. The Plaintiff filed a request with the Tax Tribunal for the revocation of each of the instant dispositions, but was dismissed on October 17, 2018.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 11, 12, 13 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether each of the dispositions of this case is legitimate
A. Since the Plaintiff’s assertion transferred all the shares of the instant company owned by the Plaintiff to C around June 2014, each of the instant dispositions based on the premise that the Plaintiff is an oligopolistic shareholder who bears the secondary tax liability should be revoked as unlawful.
B. 1) The meaning of Article 39(1)2 of the former Framework Act on National Taxes (amended by Act No. 16097, Dec. 31, 2018) is as follows: (a) a person who is an oligopolistic shareholder and is an oligopolistic shareholder who actually exercises the rights to at least 51/100 of the total number of issued and outstanding stocks among oligopolistic shareholders shall bear the secondary tax liability; (b) however, it is reasonable to deem that the scope of liability is limited within the scope of one’s own shares; and (c) a single shareholder who is an oligopolistic shareholder requires a substantial exercise of the rights to the shares of at least 5