주식 및 경영권을 양도함으로써 법인과 대표자 겸 주주간의 특수관계가 소멸됨[국패]
Seoul Administrative Court-2015-Gu Partnership-80154 ( October 15, 2016)
Seocho 2014west 4390 ( October 28, 2015)
The special relationship between the corporation and the representative and the shareholders is extinguished by transferring the shares and the management right.
It is reasonable to view that the Plaintiff terminated the status as a person with a special relationship with the corporation due to the transfer of shares and the transfer of management rights, and so long as it is difficult to view that the special relationship between the Plaintiff and the instant company was maintained until the merger date of the instant company, the disposition of this case where the Plaintiff imposed a comprehensive income tax for 09 years on different premise
Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation
Article 67 of the Corporate Tax Act
2016Nu52653 Detailed income and revocation of disposition
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○ Head of tax office
Seoul Administrative Court Decision 2015Guhap80154 decided June 15, 2016
November 16, 2016
December 7, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The imposition of global income tax of 000 won (including additional tax) on the Plaintiff on October 0, 2014 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.