법인세 등 부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The court's explanation concerning this part of the reasons for the decision of the court of first instance is the same as the corresponding part of the reasons for the decision of the court of first instance (from No. 4 to No. 32 of the decision of the court of first instance). Thus, this part shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act, and the main sentence of
2. The assertion and judgment
A. In order for the shareholder of the Plaintiff’s asserted corporation to assume the secondary tax liability as the oligopolistic shareholder, the rights to the shares should be exercised or the management of the corporation should be practically controlled. However, the Plaintiff could not exercise the rights to the shares or participate in the management of the company of this case. Therefore, the Plaintiff did not bear the secondary tax liability and did not interpret it as
(b) The details of the relevant statutes are as shown in Appendix 2.
C. 1) In light of the legislative purport and amendment process, etc. under Article 39 of the Framework Act on National Taxes, it is reasonable to deem that the phrase “actual exercise of rights to shares exceeding 50/100” under the foregoing provision ought to be deemed that, even if there is no actual exercise of shareholders’ rights, it ought to be in the position at least to exercise shareholders’ rights to the shares held at the time of establishment of the tax liability (see, e.g., Supreme Court Decision 2011Du9287, Dec. 26, 2012). Such interpretation cannot be deemed to
과점주주 중 상대적으로 소액의 주주라고 하더라도 최대주주 등과 공동으로 경영에 관여할 가능성이 있고, 위 규정은 이와 같이 당해 법인의 경영 지배에 힘을 보탤 수 있는 지위를 제2차 납세의무 부담의 요건으로 규정하고 있는 것이다.
Therefore, even if some oligopolistic shareholders exclude the management involvement of the other oligopolistic shareholders due to a conflict of management rights between oligopolistic shareholders, this is the law to exercise the rights to the shares in question.