법인세등부과처분취소
1. Of the judgment of the first instance court, the part against the plaintiff ordering the revocation below shall be revoked.
The defendant on December 2012 to the plaintiffs.
1. In the first instance trial, the Plaintiffs sought each of the dispositions stated in the above purport of the claim against the Defendant (hereinafter “instant disposition related to corporate tax in 2008”), “the second taxpayer designation disposition against the corporate tax accrued in the business year 2009, and C’s imposition disposition of KRW 785,120 on the corporate tax accrued in the business year 2009 (hereinafter “instant disposition related to corporate tax in 209”), and “the second taxpayer designation disposition on the income accrued in March 18, 2013 and other income tax accrued in the business year 2009 and revocation of C’s other income tax-related dispositions related to income tax accrued in the business year 2009” (hereinafter “disposition disposition”).
The court of first instance dismissed each of the secondary taxpayers' claims for revocation of the designation of each of them, and dismissed each of the remaining claims.
The Plaintiffs appealed in full against this, but at the trial of the first instance, the purport of the appeal was modified to seek revocation of only the dispositions related to corporate tax in 2008 and the other income tax in 2009 of the instant case (application for amendment of claims on May 26, 2014). The Defendant revoked ex officio other income tax-related dispositions on October 28, 2014 (Evidence B No. 13), and the purport of the appeal was modified to only seek revocation of the disposition related to corporate tax in 2008 of the instant case.
(1) The purport of the appeal filed on November 5, 2014, and its meaning is reasonable to deem that the revocation of the disposition related to the income tax in 2009, supra, is withdrawn. Therefore, the subject of adjudication by the court is limited to the revocation of the disposition related to the corporate tax in 2008, such as the purport of the above claim and appeal.
2. Details of the disposition;
A. On December 1, 2008, the Plaintiffs, as married couple, take over 10,000 shares of C from D (10,00 shares) and E (9,00 shares) as the former shareholders of C, etc., respectively, and sell C’s shares to others from December 2, 2008 to December 27, 2010. < Amended by Presidential Decree No. 22508, Sep. 27, 2010>