Whether the substance management is substantial

Since May 6, 2003, the plaintiffs actually exercised the rights to the shares of the non-party company or did not actually control the management of the non-party company. Since the disposition dated November 22, 2004 did not go through the pre-trial procedure, the dismissal is justified.

Article 39 (Secondary Liability for Tax Payment of Contributors)

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

1. Purport of claim

In the first place, the defendant confirmed that each of the dispositions in the attached Form 1 against the plaintiffs on July 21, 2004 and the disposition in the attached Form 2 against the plaintiffs on November 22, 2004 are null and void, and that each of the dispositions in the attached Form 2 is preliminaryly revoked.

2. Purport of appeal

In the judgment of the first instance court, the part against the plaintiffs in the judgment shall be revoked. In the first instance court's decision, each of the dispositions in the attached Form 1 against the plaintiffs on July 21, 2004, and the attached Form 2 against the plaintiffs on November 22, 2004, which was rendered by the defendant against the plaintiffs on November 22, 2004, is confirmed null and void, and the each disposition in the above paragraph 2 against the plaintiffs on November 22, 2004 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is as follows: "Consultations February 20, 2003" in Section 5 of Section 1 of Section 5 of the judgment of the court of first instance shall be "Agreement of February 20, 2003"; and "the above consultation" in Section 6 of Section 5 shall be "the above agreement" as "the above agreement". Thus, it shall be accepted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

Details of disposition

(unit: Won)

Date of Disposition

Items of Taxation

Each disposition tax amount of this case

Amount of delinquent tax

Date of establishment of tax liability;

The tea-type hall;

Motor vehicle rays

(1) 204.7.21

For the first term, 2003

Value-added Tax

4,353,520

2,1,76,760

11,667,420

6.30

For the second period, 2003

Earned income tax

149,870

74,930

385,930

November 10, 2003

For the second period, 2003

Value-added Tax

1,818,180

909,090

4,845,430

December 31, 2003

November 2003

Earned income tax

152,660

76,330

393,100

December 10, 2003

(2) November 22, 2004

203 Business year

Corporate Tax

56,176,690

28,088,340

140,441,730

December 31, 2003

For the first term, 2003

Value-Added Tax (Re-Adjustment)

51,687,970

25,843,980

129,219,940

6.30

For the second period, 2003

Value-Added Tax (Re-Adjustment)

18,359,720

9,179,860

45,899,320

December 31, 2003