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(영문) 수원지방법원 2015.08.25 2014구합50614

법인세등부과처분무효확인

Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. B, C, and D (hereinafter “instant companies”) are companies established on August 2, 2010 for the purpose of retail business for women’s skackers, etc., respectively, and the Plaintiff is registered as representative director from the time of incorporation of the instant companies to the date of its incorporation.

B. The Defendants, through the investigation of the instant companies, become aware of the fact that the instant companies engaged in illegal gambling business through a financial account under the name of the corporation, and did not report value-added tax, corporate tax, etc., unlike the purpose of its establishment. Based on the findings of the investigation, the Defendants imposed upon the instant companies each of the value-added tax, corporate tax, etc. for the year 2010 and 2011.

C. The Defendants did not pay the corporate tax imposed as above. As the instant company did not pay the corporate tax, the Plaintiff owned 70% of the shares (14,000 shares issued each of 20,000 shares) of the instant company as the secondary taxpayer for the delinquent tax amount, the instant company designated the Plaintiff as the secondary taxpayer for the delinquent tax amount, and imposed corporate tax, value-added tax, and global income tax on the Plaintiff as stated in the “tax disposition details” according to the share ownership ratio (70%).

(A) A corrective disposition was taken on each subsequent taxation disposition, and the details of the attached taxation disposition are reflected in all of them; hereinafter “instant disposition”). / [Grounds for recognition] of absence of dispute, entry in Gap 1 through 7, 11, Eul 1 through 3, and 5 (including the serial number), and the purport of the entire pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is merely 10 copies of a certificate of personal seal impression and a copy of resident registration, upon requesting the person who became aware of through the Internet car page to grant a loan of KRW 20 million, and there is no knowledge that the company of this case was operated.

In addition, the defendant shall investigate the company of this case and thereby make the company of this case.