(심리불속행)법인의 제2차 납세의무 지정처분은 적법하며 당연무효에 해당되지 않음[국승]
Daejeon High Court-2015-Nu-11224 ( November 17, 2015)
(1) The designation of the secondary tax liability of a corporation is legitimate, and does not constitute a legitimate invalidation.
(1) If it is apparent that a person who was subject to the second tax liability designation of the investor of the non-party corporation falls under the substantial oligopolistic shareholder of the plaintiff, the disposition designating the plaintiff as the second taxpayer by the non-party corporation is legitimate, and even if there is an error, it can be known that the fact-finding can be clarified, such disposition cannot be deemed null and void.
대법원-2016-두-30@@@(2016.04.12)
AA Industry, Inc.
○ ○ Tax Office
o2, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by appellant are examined.
The head of the agency shall not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
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B. The appeal is dismissed in accordance with Article 5 of the same Act and the costs of appeal are assessed against it.
It is so decided as per Disposition by the assent of all participating Justices on the bench that the losing party should be borne by the losing party.