부당이득금 등
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance (except for the part concerning the conclusion) except for the part concerning the modification or modification below, and thus, it shall be quoted in accordance with the main sentence of Article 420 of the Civil Procedure Act.
"11,560,300 won" in the part of the judgment of the court of first instance (No. 2, 16) shall be amended to "11,561,300 won".
2-2 of the grounds of the judgment of the first instance
(a) Part 2 (section 4, 20 or less, and section 2); and
(c) Part 2 (not more than 8 pages 6) (not more than 8 pages 6) is written by the following:
In addition, in order to establish the secondary tax liability of the Plaintiff, the requirements for the second tax liability of the Plaintiff ought to occur, which is the main taxpayer, and the period of establishment thereof expires at least after the lapse of the payment period B. Even if the date of transfer of the Plaintiff’s shares is deemed to be July 9, 2014, it appears that the date of transfer of the Plaintiff’s shares refers to the value-added tax for January 2014 and the corporate tax for July 2014 among the national taxes of the first tax disposition of the B as of that date. Since the Plaintiff’s second tax liability is not established due to the lapse of the payment period, the first disposition that the Plaintiff designated as the secondary taxpayer is significant and apparent and thus the defect is null and void. The Plaintiff asserts that the first disposition that the Plaintiff designated as the secondary taxpayer should be revoked as the secondary taxpayer. However, even if there is any illegality that can revoke the taxation disposition, the Plaintiff’s assertion that the period of disposition was null and void by Article 55, Article 56(3) of the Framework Act on National Taxes, and Article 161 of the Plaintiff’s grounds for revocation of the instant disposition.