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Reasons
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(영문) 인천지방법원 2016.10.13 2015구합52191
법인세 등 부과처분취소 청구
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “instant corporation”) was established around August 14, 2001 and engaged in construction business, and was closed on June 22, 2010.

B. On March 4, 2014, the Defendant deemed that the instant corporation engaged in processing transactions equivalent to KRW 9.2 billion during the taxable period from the second period to the first period of the year 2006 to the first period of the year 2007, and thus, the Defendant issued a revised notice of KRW 2,946,333,580 in the aggregate of KRW 9.20,238,350 in the business year 206, corporate tax of KRW 1,384,481,850 in the business year 2006, and KRW 9.2,946,33,580 in the business year 207, and KRW 81,952,580 in the business year 207. However, the instant corporation did not pay it as at the time it discontinued its business.

C. In the event that the instant corporation did not pay taxes as above, the Defendant deemed the Plaintiff to be an oligopolistic shareholder according to the shareholder status of the instant corporation as set forth below [Attachment 1] and designated the Plaintiff as the secondary taxpayer, and as shown in [Attachment 2], notified the Plaintiff of the payment of KRW 350,603,010, including corporate tax and value-added tax (hereinafter “instant disposition”).

[Attachment 1] 52,679 11.42% C 105,359 22.85% Plaintiff's type D 79,018 17.14% Plaintiff's number of shares held by stockholders, 104,973 22.76% Plaintiff's number of shares, 434,804.29% in total 934,804 94.29% in 206 corporate tax for the taxable period [2] 1,384,481,80, 148, 164, 164, 164, 748, 305, 206, 205, 205, 305, 306, 305, 205, 306, 305, 205, 206, 2075, 206, 2085, 2965, 27567

D. The Plaintiff appealed and filed an appeal with the Tax Tribunal on October 27, 2014 on July 22, 2014. The Tax Tribunal dismissed the appeal on April 29, 2015.

[Ground of recognition] Facts without dispute, Gap 1-3, Eul 1, the purport of the whole pleadings

2. Each of the instant cases.

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