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1. Part of the instant lawsuit seeking revocation of the notice of payment of national taxes to each additional charge and B.
Reasons
1. Details of the disposition;
A. C Co., Ltd. (hereinafter “instant company”) is a corporation established for the purpose of wholesale and retail business, etc. of construction equipment, its representative director is D.
According to the “Detailed Statement on Changes in Stocks, etc.” submitted by the instant company from the year 2009 to the business year 2015, 40% of the total stocks are shown to be held by the Plaintiff, and 30% of the total stocks are held by the Plaintiff, respectively.
On the other hand, the plaintiff is a member of D's accommodation and B.
B. The instant company did not pay each national tax (including additional dues) as shown in the following table 1.
Table 1
C. Accordingly, the Defendant notified the Plaintiff and B as the oligopolistic shareholder of the instant company pursuant to Article 39 subparag. 2 of the Framework Act on National Taxes on November 4, 2016 and Articles 20(2) and 18-2 subparag. 1 of the Enforcement Decree of the Framework Act on National Taxes, and notified the Plaintiff and B to pay the national taxes (including additional dues) in installments in proportion to their shares, as shown in the following table 2.
[Attachment B 1-value-added tax for the taxable period of 2014 No. 14,461,700 1,096,200 value-added tax for the first period 3,221,980 2,416,480 3-3 of value-added tax for the year 2014 14,357,950 10,768,470 5-added tax for the year 2015 14, 2015 6,463,860 4,847,906, 906 earned income for the year 2015, 194,8106, 207, 2015, 2037, 308, 2005, 37, 308, 205, 207, 207
D. On December 28, 2015, the Plaintiff filed an objection with the Defendant and filed an appeal with the Tax Tribunal on February 26, 2016. However, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on June 9, 2016.
[Reasons for Recognition] No dispute exists, Gap evidence Nos. 1 through 19, Eul evidence Nos. 1 through 3 (including paper numbers) and the purport of the whole pleadings.
2. The plaintiff and B are not shareholders of the company of this case and do not have any actual exercise of shareholder rights. Thus, the plaintiff and B are governed by the Framework Act on National Taxes.