법인이 사실상 해산·청산 상태 중 직권폐업되어 주주와의 특수관계는 소멸함[국승]
Seoul Administrative Court-2014-Gu Partnership-11 ( October 22, 2016)
The special relationship with shareholders is extinguished due to the ex officio closure of the corporation's dissolution and liquidation status.
In the event that a corporation closes its business ex officio and the special relationship with the Plaintiff as a shareholder has ceased to exist, the same person did not collect the instant loan that was stated in the account book and corporate tax return from the Plaintiff, and as a result, he can dispose of the loan with dividends as dividends to the Plaintiff. The Plaintiff must prove that there is no balance of the loan if the Plaintiff’s claim against the
Article 67 of the Corporate Tax Act Article 106 of the Enforcement Decree of the Corporate Tax Act
2016Nu39025. Revocation of the determination of global income tax payment
Plaintiff and Appellant
IsaA
Defendant, Appellant
○ Head of tax office
December 16, 2016
on October 03, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. On January 3, 2014, the imposition of global income tax of KRW 000,000,000 against the Plaintiff for the year 2010 shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.