(영문) 광주고등법원 2013. 11. 14. 선고 2013누702 판결형식상의 무한책임사원에게는 제2차납세의무를 부담시킬 수 없음[국패]
Gwangju District Court 2012Guhap3569 ( October 20, 2013)
Cho High 2012 Mine1232 (Law No. 11. 2012)
No secondary tax liability shall be imposed on the general partner in form.
Although the plaintiffs were registered as a director of the non-party corporation, it seems that the non-party corporation was registered as a director of the non-party corporation in the form of not actually participating in the operation of the corporation as a general partner, so the disposition of this case imposing secondary tax liability on the plaintiffs
Article 14 of the Framework Act on National Taxes: Secondary tax liability of investors under Article 39 of the Framework Act on National Taxes
2013Nu702 Revocation of Disposition of Imposition of Value-Added Tax, etc.
1.A 2.OB 3.A. 4.DD 5.E. 6.G. 7.GGs
The director of Gwangju Tax Office
Gwangju District Court Decision 2012Guhap3569 Decided February 20, 2013
October 31, 2013
November 14, 2013
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The disposition of corporate tax, value-added tax, earned income tax, and earned income tax stated in the separate sheet No. 1 issued by the Defendant against the Plaintiff ParkA, OB, ECC, and ChoF, and the disposition of imposition of corporate tax, value-added tax, earned income tax, and earned income tax stated in the separate sheet No. 2 issued by the Defendant against the Plaintiff SongG, shall be revoked, respectively.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
The reasoning for the court's explanation on this case is as stated in the reasoning of the first instance court's judgment except for the evidence Nos. 10 to 36 of the 6th judgment of the court of first instance with evidence No. 9 to 41 of the 14th judgment, and No. 2 to 8 of the 14th judgment of the court of first instance. Thus, the plaintiffs' claims shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. Thus, since the judgment of the court of first instance is justified with this conclusion, the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.