(심리불속행) 과점주주에 해당되는지 여부[국승]
Seoul High Court 2010Nu43749 (Law No. 18, 2011)
National Tax Service Review Division 2009-0164 ( October 11, 2010)
(A) Whether it falls under an oligopolistic stockholder or not
(W) Although a person asserts that a part of the shares is not an oligopolistic shareholder by transferring the shares, the submission of a securities transaction tax return at the latest shall not be deemed to have been exceeded the oligopolistic shareholder due to the lack of credibility as it is prepared in collusion between the private persons.
Article 39 (Secondary Liability for Tax Payment of Contributors)
2011Du23719 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Sector XX
Head of Ansan Tax Office
Seoul High Court Decision 2010Nu43749 Decided August 18, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
As the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal is decided as
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation 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 for final appeal, and refers to the system of dismissing the final appeal by judgment