형식상 과점주주로 볼 수 있는지 여부[각하]
Seoul District Court 2017Nu65694 ( December 19, 2017)
Incheon District Court 2016Guu272 (Law No. 13, 2017)
Whether it can be seen as an oligopolistic stockholder in the form of
A person who lends only the name of promoters at the time of incorporation does not actually acquire stocks, participate in the operation of the company, or receive dividends, and if the founder engages in a business separately, he/she shall not be deemed a shareholder if he/she is voluntarily listed in
Article 39 (Secondary Liability to Pay Taxes by Investor)
Supreme Court-2018-Du-31436 ( May 15, 2018)
GaO
OO Head of the tax office
December 05, 2017
5, 2018
The judgment of the court below is reversed.
The part against the defendant in the judgment of the court of first instance shall be revoked, and this part of the lawsuit shall be dismissed.
The costs of appeal are assessed against the defendant.
Judgment ex officio is made.
When an administrative disposition is revoked, such disposition shall lose its validity, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012).
The record reveals the fact that the defendant revoked ex officio a disposition against the defendant among the judgment of the court of first instance regarding the part against the defendant among the judgment of the court of first instance following the filing of the appeal of this case. Accordingly, the part against the defendant, which was revoked as above, among the lawsuit of this case, is seeking revocation of a disposition that has not already been extinguished, and became illegal as it has no interest in the lawsuit.Therefore, the judgment of the court below is reversed. Accordingly, the judgment of the court below is reversed as it is sufficient for the Supreme Court to directly render a judgment. The part against the defendant among the judgment of the court of first instance is revoked, this part of the
It is decided as per Disposition by the assent of all participating Justices.