2차납세의무 부존재확인
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “instant company”) is a company engaging in aggregate wholesale and retail business, etc. in C at the time of stay from January 10, 2018 to April 2, 2019.
B. The instant company did not pay the value-added tax of KRW 9,650,360, and value-added tax of KRW 40,456,300 in 2018.
C. The Defendant: (a) designated the Plaintiff as the secondary taxpayer pursuant to Article 39 Subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 16097, Dec. 31, 2018; hereinafter the same) on the ground that the Plaintiff owned 100% of the shares issued by the instant company as of the date the liability to pay the value-added tax was established for the first and second period of the year 2018 (including additional taxes and additional dues); (b) imposed each disposition imposing value-added tax of KRW 9,650,360 (including additional taxes and additional dues) equivalent to 100% of the shareholding ratio of the Plaintiff as the secondary taxpayer; and (c) value-added tax of KRW 40,456,30 (including additional taxes and additional dues) for the second period of the value-added tax of KRW 2018, 2018.
(2) Article 39 of the former Framework Act on National Taxes (Article 39 of the former Framework Act on National Taxes) of the Framework Act on National Taxes and Article 38 of the same Act on additional dues shall be deemed as having become final and conclusive by the payment notice, and thus, notification thereof does not constitute a separate taxation disposition unless it falls under the notification of collection. However, notification of the second taxpayer is formally independent from taxation, but in substance has the nature of the collection disposition on the principal tax liability determined by the taxation disposition, etc., and the scope of the second tax liability is reasonable to deem that the secondary tax liability on additional dues is final and conclusive by the payment notice (see, e.g., Supreme Court Decisions 81Nu80, Aug. 24, 1982; 201Du19741, Dec. 8, 2011).
The plaintiff is subject to each disposition of this case on May 27, 2019.