법인세등 2차 납세의무부과처분 취소
1. Attached Form that the Defendant, on July 10, 2014, designated the Plaintiff as the secondary taxpayer and provided against the Plaintiff.
1. An entry in the list;
1. Details of the disposition;
A. B (hereinafter “B”) is a company that was closed on May 9, 2014 while engaging in human resources supply business, etc. from January 4, 2013.
B. The Plaintiff continued to be registered as an internal director since its incorporation in the corporate register B, and all shares issued by B are all owned by the Plaintiff as a shareholder.
C. Section B: Attached Form B
1. The corporate tax, value-added tax, and withholding tax recorded in the list were delinquent.
In the event that the above delinquent amount cannot be collected with the property of B, the Defendant, on July 10, 2014, deemed that the Plaintiff owned 100% of the shares of B as the oligopolistic shareholder and designated the Plaintiff as the secondary taxpayer and attached Form to the Plaintiff.
1. The notice was given to pay the corporate tax, value-added tax, and withholding tax recorded in the list;
(hereinafter referred to as the "instant disposition" in total of the second taxpayer designation disposition and the notice disposition of payment of corporate tax, etc.
On January 6, 2015, the Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s appeal on March 27, 2015.
[Basis] Facts without dispute, Gap evidence 1, 2, 3, Eul evidence 2, 3, Eul evidence 4-1, 2, Eul evidence 6, Eul evidence 14-1 through 8, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion B is the company actually operated by C, and the plaintiff was only the representative director in the name of B and the nominal shareholder upon C's request, and there was no actual exercise of the right to shares B.
The instant disposition based on the premise that the Plaintiff is the actual shareholder of B is unlawful.
(b) The details of the relevant statutes are as shown in the attached statutes.
C. According to Article 39 Subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014), if the property of a corporation is insufficient to cover the national tax, additional dues, and disposition fee for arrears that the corporation imposed or pays, the national tax is insufficient.