National Court of 195Do1924 ( October 4, 1995)
In fact, it is difficult to recognize the owner of the claim as the actual shareholder and executive officer, and the designation of the person liable for secondary tax payment and the notification of payment for the amount of delinquent tax shall be reasonable.
Article 39 of the Framework Act on National Taxes (Secondary Liability for Tax Payment by Investor)
I dismiss the appeal.
1. Summary of disposition;
The claimant is a director on the register and holds 15% of the total issued stocks on the register of shareholders (hereinafter referred to as "non-claimed corporation") is in arrears with the total of 141,838,200 won of the corporate tax, value-added tax and additional dues on occasional occasions 95.2.
The disposition agency regarded the claimant as an oligopolistic shareholder of the non-applicant corporation, and notified the claimant of the designation and payment of the second taxpayer for the overdue tax amount in arrears.
The claimant appealed against this and filed an appeal on April 21, 95.7.4.
2. Opinion of the petitioner and the Commissioner of the National Tax Service;
A. The claimant's assertion
The claimant is not a person who has invested in the requested extra-corporate entity, and the applicant is not a position to participate in the management of the requested extra-corporate entity in the manufacturing and wholesale of steel at the OOOOOOOOOO of Jung-gu, Jung-gu, Gyeonggi-do, and it is unfair to designate the claimant as the secondary person liable for tax payment.
(b) Opinions of the Commissioner of the National Tax Service;
The claimant asserts that he did not have invested in the requested foreign corporation and the copy of the personal passbook presented by the representative director's OO's confirmation document and the copy of the personal passbook. However, the copy of the personal passbook is only confirmed as cash entry and withdrawal, and the owner of the funds cannot be confirmed. The claimant has submitted a shareholder investment certificate to confirm that he is an investor at the time of the establishment of the requested foreign corporation with a certificate of seal impression attached, and is a director who is an executive officer under the corporate register. In particular, the claimant's assertion that he did not participate in the management of the requested foreign corporation by considering that the applicant opened the same type of business and the same type of business as the applicant in the same place at the time of the insolvency of the requested foreign corporation, and that the fact that he received the inventory of the requested foreign corporation is confirmed by the investigation of the disposal agency is not true. Thus, the claimant's assertion that he did not participate in the management of the
3. Hearing and determination
A. Key issue
It is reasonable to judge whether the disposition to designate the applicant as the secondary tax obligor is appropriate for the issue of delinquent tax amount of the non-claim corporation, considering the applicant as the actual shareholder and officer of the applicant.
(b) Related statutes;
Article 39(1)2 (d) and (2) of the Framework Act on National Taxes and Article 20 and Article 20-2 of the Enforcement Decree of the same Act comprehensively stipulate that if the property of a corporation (excluding a corporation whose stocks are listed on the Korea Stock Exchange) is insufficient to cover the national tax, additional dues and disposition fee for arrears that the corporation has imposed or is to pay, the relative or other specially related person’s shares as of the date on which the liability for tax payment is established shall be at least 51/100 of the total outstanding shares (hereinafter “excess shareholder”) and the auditor shall be liable to pay the second tax for such shortage.
C. Appropriateness of the disposition designated as the person liable for secondary tax payment by the requesting foreign corporation
(1) The representative OO and claimant of the foreign corporation is a form of penalty, and the total amount of stocks owned by them and related parties under the statement of stock transfer is 80/100 of the total stocks issued by the foreign corporation, and the claimant in the register of the register is a director of the foreign corporation. In light of the above laws and regulations, the claimant is the secondary tax obligor for the delinquent tax amount of the foreign corporation.
(2) Although the claimant asserts that he/she did not have invested in the requested non-corporate entity and did not have a position to participate in the management of the requested non-corporate entity, the claimant's opinion, such as the opinion of the Commissioner of the National Tax Service, is not sufficient to present reliable evidence of the alleged facts, and when considering the fact that the non-corporate entity was engaged in the same trade name and the same type of business as that of the location of the location of the requested non-corporate entity after the insolvency of the requested non-corporate entity and taken over the inventory of the requested non-corporate entity, it is difficult to recognize the claim's assertion that he/she was merely a nominal shareholder or an executive officer
Therefore, as the claimant's assertion is not well-grounded, this case's petition shall be decided in accordance with Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes.