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Reasons
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(영문) 대전고등법원 2015.12.17 2015누11224
출자자의제2차납세의무자지정부과처분 무효
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1. The plaintiff's appeal is all dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. Details of the disposition;

A. A. A limited liability company B (hereinafter “B”) was established on May 30, 2003, and was closed on November 22, 2007, and the Plaintiff is a company established on March 5, 2007, which was for the purpose of steel structure construction business, etc. in Chungcheongnam-gun A.

B. The Defendant deemed that “B cannot cover all national taxes, additional dues, and disposition fees for arrears, which were due to B’s default of national taxes, with B’s property, against B’s representative director and 90% shares, on November 15, 2007, the Defendant designated D as the secondary taxpayer pursuant to Article 39 of the former Framework Act on National Taxes (amended by Act No. 9263, Dec. 26, 2008; hereinafter the same) and imposed national taxes in arrears against D.

C. The Defendant: (a) designated D as the secondary taxpayer of B; (b) did not pay the national tax in arrears; (c) on the ground that D constitutes the Plaintiff’s oligopolistic shareholder; (b) designated the Plaintiff as the secondary taxpayer on May 26, 2008 pursuant to Article 40 of the former Framework Act on National Taxes (corporate secondary tax liability); and (c) notified the Plaintiff of the imposition of KRW 17,631,680, and the occasional value-added tax of KRW 15,495,390, and KRW 8,876,130, and KRW 3,259,90,000 as the secondary taxpayer on the ground that D constitutes the Plaintiff’s oligopolistic shareholder; and (d) notified the Plaintiff of the imposition of each of the occasional value-added tax of KRW 35,975,940 for year 206.

(hereinafter collectively referred to as “instant disposition”). D.

Each notice of payment dated May 26, 2008 on the disposition of this case stated as "I have the honor of the secondary tax obligor (mortgagee) by the next taxpayer in accordance with Article 39 of the Framework Act on National Taxes," and the remainder except for "39" is printed in the form of the notice of payment in the same text.

The Defendant attached the Plaintiff’s real estate on June 11, 2008, when the Plaintiff did not pay national taxes according to the instant disposition.

[Reasons for Recognition] There is no dispute, Gap evidence Nos. 1, 26, and Eul evidence Nos. 1 to 3.

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