제2차납세의무자 해당여부[국승]
Whether the person liable for secondary tax payment is the person liable for secondary tax payment.
Inasmuch as a lineal ascendant was living together with a lineal ascendant as of the date of establishment of the tax liability, the lineal ascendant is liable as the secondary taxpayer regardless of whether the lineal ascendant was involved in the management of the non-party company or actually exercised the right to the stocks.
Article 39 (Secondary Tax Liability of Investors)
1. The plaintiff's claim is dismissed.
2. Litigation costs shall be borne by the plaintiff.
피고가 2005.10.30. 원고를 소외 주식회사 〇.〇〇〇〇〇〇〇(이하 '소외회사'라고 한다)의 제2차 납세의무자로 지정하여 원고에 대하여 한 부가가치세 및 법인세 1,199,710원의 부과처분을 취소한다. 동산에 관하여 사해행위 취소로 인한
1. Details of the disposition;
A. The Defendant imposed and notified the non-party company KRW 5,798,550 on the aggregate of KRW 2,685,000 for the second term of 202 and KRW 3,113,550 for the corporate tax of 2002.
나. 피고는, 소외회사가 위 부가가치세 등을 체납하자 2005.11.30. 원고가 원고의 어머니인 김〇〇과 함께 위 부가가치세 등 납세의무 성립일 현재 소외회사의 주식 90%를 소유하고 있는 과점주주라는 이유로 원고를 제2차 납세의무자로 지정하고, 원고의 지분 비율(20%)에 상당하는 1,199,710원의 부가가치세 및 법인세를 부과하는 이 사건 처분을 하였다.
C. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the National Tax Service on December 29, 2005, but the said request for examination was dismissed on December 27, 2006.
[Ground of Recognition] Facts without dispute, Gap evidence 1, Eul evidence Nos. 1, Eul evidence Nos. 1, 2, 4 through 6 (including each number), and the purport of the whole pleadings
2. Determination as to the defendant's defense prior to the merits
A. The defendant's assertion
The defendant asserts that the lawsuit in this case is unlawful, since the plaintiff was designated as the secondary taxpayer and notified the payment according to his share ratio, and there was no separate notice of payment.
B. Determination
The second tax liability shall be established abstractly by the occurrence of the fact that meets the requirements, such as the delinquency of the principal taxpayer, and determined specifically by the notification of payment (see Supreme Court Decision 95Nu632, Sept. 15, 1995). Thus, the lawsuit of this case seeking cancellation of the disposition of this case notified by the notification of payment is lawful. Thus, the defendant's assertion is without merit.
3. Whether the instant disposition is lawful
A. The plaintiff's assertion
원고는, 원고의 아버지인 유〇〇이 소외회사의 사실상 1인 주주로서 위 회사의 모든 업무를 처리하였고, 원고와 김〇〇은 단지 명의를 대여한 명목상의 주주에 불과하므로, 피고가 원고를 제2차 납세의무자로 지정하여 한 이 사건 처분은 위법하다고 주장한다.
(b) Related statutes;
Attached Form is as shown in the attached Form.
(c) Fact of recognition;
(1) 소외회사는 2002.02.06. 식품 제조, 가공 및 판매업 등을 목적으로 〇〇시 〇〇면 〇〇리 368-3을 본점으로 하여 설립되었다가 2003.12.31. 폐업되었다.
(2) 2002.02.06.부터 같은 해 12.31.까지 소외회사의 주식은 원고의 어머니 김〇〇이 70%, 원고가 20%를 소유하고 있었고, 김〇〇은 소외회사의 대표이사로, 원고는 감사로 등기되어 있었으며, 위 같은 기간 동안 원고와 김〇〇은 같은 주소에 거주하며 생계를 같이 하였다.
[Ground of recognition] Facts without dispute, Eul's entry in the evidence 3-1 to 4, and the purport of the whole pleadings
D. Determination
(1) An oligopolistic shareholder with secondary tax liability pursuant to Article 39(1)2(c) of the Framework Act on National Taxes shall be sufficient if he/she is a spouse of the person falling under items (a) and (b) of the same subparagraph or an oligopolistic shareholder who is a lineal descendant living together with him/her, and shall not be required to have the person in fact control by taking part in the management of the corporation, or to exercise a substantial control over the shares in excess of 51/100 of the total number
On the other hand, whether it constitutes an oligopolistic shareholder under Article 39(1)2 of the Framework Act on National Taxes shall be determined by whether it is a member of a group of stocks owned by the majority. Specifically, even if there is no fact involved in the management of the company, it cannot be determined that it is not an oligopolistic shareholder. The fact of ownership of stocks is proven by the tax authority through the data, such as the register of shareholders, the statement of stock transfer status, or the register of corporate register, etc., and the fact of ownership of stocks should be proved by the tax authority. However, even if it appears to be a single shareholder in light of the above data, if there are circumstances, such that the real name of the shareholder was stolen or registered in the name other than the real owner, the real name alone cannot be deemed as a shareholder, but it should be proved by the nominal shareholder who asserts that it is not
(2) 이 사건에 관하여 보건대, 앞서 본 바와 같이 소외회사의 주식을 원고가 20/100, 원고의 어머니 김〇〇이 70/100 소유하고 있고, 원고는 납세의무 성립일 당시 직계존속인 김〇〇과 생계를 같이 하고 있었으므로 김〇〇이 과점주주에 해당하는 한 원고는 소외회사의 경영에 관여하였는지 여부 또는 주식에 대한 권리를 실질적으로 행사하였는지 여부에 관계없이 제2차 납세의무자로서 책임을 진다 할 것인바, 김〇〇이 실제주주가 아니라 명목상의 주주에 불과하다는 점에 관하여 보면, 이에 부합하는 듯 한 증인 유〇〇의 증언은 다음과 같은 사정, 즉 유〇〇이 원고의 아버지이자 김〇〇의 남편인 점, 김〇〇이 주주로 된 경위에 관한 주장이 일관되지 못한 점, 김〇〇이 소외회사의 설립 시부터 폐업 시까지 소외회사의 대표이사로 등기되어 있었던 점 등에 비추어 이를 쉽사리 믿기 어렵고, 그 밖의 갑 제5내지 14호증(각 가지번호 포함)의 각 기재만으로는 이를 인정하기에 부족하고 달리 이를 인정할 증거가 없으므로 원고의 주장은 이유 없다.
4. Conclusion
Therefore, the disposition of this case is lawful, and the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.
Related Acts and subordinate statutes
Framework Act on National Taxes (amended by Act No. 7008 of Dec. 30, 2003)
Article 39 (Secondary Liability to Pay Taxes by Investor)
(1) Where the property of a corporation (excluding a corporation whose stocks are listed on the Korea Stock Exchange) is insufficient to cover the national taxes, additional dues, and disposition fee for arrears that the corporation has imposed on or is to pay, the person falling under any of the following subparagraphs as of the date on which the liability to pay national taxes is established shall be subject to the secondary liability to pay such shortage: Provided, That in the case of an oligopolistic stockholder under subparagraph 2, the limit of the amount calculated by multiplying the amount obtained by dividing the shortage by the total number of stocks issued (excluding non-voting stocks; hereafter the same shall apply in this Article) or total amount of investment of the corporation by the number of oligopolistic stockholders owned (excluding non-voting stocks) or investments (in the case of
2. An oligopolistic stockholder who falls under any of the following subparagraphs:
(a) A person who exercises a substantial right over the stocks or investment shares in excess of 51/100 of the total issued stocks or total investments of the relevant corporation;
(b) An honorary chairperson, chairperson, president, vice president, senior managing director, managing director, director, or any other person who actually controls the management of the corporation, notwithstanding the title thereof;
(c) The spouse (including the person in de facto marital relations) of the persons prescribed in items (a) and (b) and the lineal ascendants and descendants sharing the same
(2) For the purpose of paragraph (1) 2, the term “excess shareholder” means a person who is a relative or has other special relations with a stockholder or partner with limited liability as prescribed by the Presidential Decree, and the total sum of stocks owned or investment is 51/100 or more of the total number of stocks issued or investment of the juristic person
Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 17830, Dec. 30, 2003)
The term “relatives and other persons having special relations as prescribed by the Presidential Decree” in Article 39 (2) of the Act means those who fall under any of the following subparagraphs: Provided, That in case where a stockholder or a partner with limited liability is a woman, he shall be subject to the relationship with her husband except in the cases of subparagraphs 9 through 13:
1. The wife of any paternal blood relationship within the six degrees and the wife of any paternal blood relationship within the four degrees;