법인세부과처분취소
1. On January 7, 2015, the Defendant designated the Plaintiff as the secondary taxpayer of the Plaintiff Company B, and the Plaintiff as corporate tax.
1. The Defendant, on January 7, 2015, designated the Plaintiff, who owned 100% of the shares of Company B (hereinafter “B”) as the secondary taxpayer, and imposed KRW 23,610,684 in total, including the corporate tax and value-added tax, on the Plaintiff.
(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, entry of Gap evidence Nos. 1, 2, and 6, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The facts of recognition 1) B suggested that C shall employ the representative of a legal entity newly established in the Plaintiff’s spouse D in the Plaintiff’s name as an employee in charge of the business of the Plaintiff and guarantee the amount of KRW 300,000 per month. The Plaintiff provided documents necessary for the establishment of a legal entity via D, and C establishes B by using them on November 8, 2012 (the Plaintiff as an internal director and the auditor) and registered C as an auditor.
(C) The capital was paid in the name of the Plaintiff in the corporate passbook B (C).
(2) The Plaintiff’s exercise of the Plaintiff’s B’s shareholder rights did not appear to work in B or receive a report on business affairs related to the company, even though the Plaintiff reported the details of the corporate passbook or the business account via e-mail to the Plaintiff.
In addition, there is no notification or attendance at the general meeting of shareholders as to the holding of the general meeting of shareholders or other company affairs, and there is no distribution as a shareholder.
3) The relationship C and D borrowed money from C in September 2012 without the intention or ability to repay the debt, and C and B demanded that the tax invoice be issued as if the actual transaction occurred between E and B. D were issued in the name of E without any actual transaction. On the other hand, C’s order is written as the representative of B. [In the absence of dispute as to the grounds for recognition, the entry of Gap’s No. 1 and No. 9, and the purport of the entire pleadings.
B. The above facts of recognition are examined.