법인세등부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except where the relevant part of the judgment of the court of first instance is modified as follows 2. Thus, it shall be cited as it is in accordance with Article 8(2) of
2. Article 39(1)2(a) of the Framework Act on National Taxes provides that an oligopolistic shareholder whose total number of stocks owned exceeds 50/100 of the total number of outstanding stocks of the relevant corporation and who actually exercises his/her rights thereto shall be subject to the secondary tax liability as follows: (i) the exercise of rights to such stocks does not necessarily require that the actual exercise of rights to the stocks owned at the time when the tax liability is established; (ii) the oligopolistic shareholder is in a position to exercise shareholders’ rights to the stocks owned at the time when the tax liability is established (see, e.g., Supreme Court Decisions 2001Du5354, Jul. 8, 2003; 2003Du8418, Oct. 15, 2004; and (iii) the oligopolistic shareholder is deemed to have been registered under the name of 201Du983, Sept. 1, 2008; and (iv) the oligopolistic shareholder is not deemed to have been registered under the name of 97Du13, etc.