The meaning of oligopolistic stockholders under subparagraph 2 of Article 39 of the Framework Act on National Taxes

In order to have a shareholder of a corporation bear the secondary tax liability, it is required to be in a position to substantially control the operation of the corporation as an oligopolistic shareholder, and in the form of the register of shareholders of the corporation, the same is registered as a shareholder, and the same cannot be imposed as an oligopolistic shareholder

Article 39 of the Framework Act on National Taxes and Article 20 subparag. 4 of its Enforcement Decree

[Judgment of the court below]

The head of the Nam-gu District Tax Office shall complete the litigation performer's internal ceiling and the Chinese flag;

Seoul High Court Decision 80Gu91 decided July 2, 1980

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by Defendant Litigation Performers are examined.

According to its reasoning, the court below held that the above 50 shares were owned by the plaintiff 250 shares of the above 50 shares issued by the non-party 1 corporation and the non-party 1, the above 50 shares were owned by the non-party 2, and that the above 39,357,54 won (the non-party 30,070,494 won and the defense tax 5,709,0779,957 won) were not registered as the non-party 1's representative director and the non-party 2's non-party 9's shares were owned by the non-party 1's representative director and the non-party 2's non-party 3's non-party 1's non-party 9's non-party 1's non-party 2's non-party 9's non-party 1's non-party 2's non-party 1's non-party 1's non-party 1's non-party 5's shares.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Hong-chul (Presiding Justice)