형식상의 주주에 불과한 경우, 제2차 납세의무를 부담하는 과점주주인지 여부[국패]
Seoul Administrative Court-2014-Gu Partnership-73067 ( August 28, 2015)
Cho High Court Decision 2014Do2069 (No. 03, 2014)
Whether it is an oligopolistic shareholder who bears the secondary tax liability if it is merely a shareholder in the form of a shareholder
If a shareholder is merely a type of lending only the name of the shareholder, it is difficult to regard the second tax liability as the oligopolistic shareholder of the delinquent corporation.
Article 39 of the Framework Act on National Taxes
2015Nu5892 Revocation of Disposition of Imposition of Value-Added Tax
AA
○ Head of tax office
Seoul Administrative Court Decision 2014Guhap73067 decided August 28, 2015
May 18, 2016
June 1, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of value-added tax of KRW 89,00,000 for the first term of 201 and KRW 44,000 for the second term of 200,000 for the second term shall be revoked on June 25, 2013.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
Article 8(2) of the Administrative Litigation Act, and Article 8(2) of the Civil Procedure Act, on the grounds of this Court’s judgment.
It shall be quoted in accordance with the main sentence of Article 420 of the Private Litigation Act.
2. Conclusion
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.