Gwangju High Court ( Jeju) 2010Nu216 ( October 27, 2010)

(1) The second tax liability of an investor;

Whether it is an oligopolistic stockholder or not is a majority of the shares and is in the position to exercise shareholders' rights with a majority of the shares, and it is sufficient to determine that it is not an oligopolistic stockholder even if it does not participate in the management of the company.

2010Du25121 Disposition of revocation of Disposition of Value-Added Tax, etc.

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Defendant, Pakistan

〇〇세무서장

Gwangju High Court ( Jeju) Decision 2010Nu216 Decided October 27, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,