(심리불속행) 과점주주의 제2차납세의무는 납세의무성립일 현재 소유하고 있는 주식에 관하여 주주권을 행사할 수 있는 지위에 있으면 족함[국승]
Seoul High Court 2010Nu2083 ( November 04, 2010)
National Tax Service Review Corporation 2009-003 (209.10)
(D) The second tax liability of an oligopolistic stockholder is in a position to exercise a shareholder’s right with respect to the shares held as of the date on which the tax liability is established.
(Main) The second tax liability of an oligopolistic stockholder does not require that the actual exercise of a shareholder’s right should be the result of the oligopolistic stockholder’s exercise of a shareholder’s right, but it should be deemed that the secondary tax liability of an oligopolistic stockholder is sufficient if he is in a position
2010Du27271 and revocation of disposition of imposing value-added tax and corporate tax.
Maap○
○ Head of tax office
The Seoul High Court Decision 2010Nu2083 decided November 4, 2010
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see