(영문) 서울행정법원 2017.01.26 2016구합65046

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(영문) 서울행정법원 2017.01.26 2016구합65046

제2차납세의무자지정처분취소

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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. The Plaintiff is a corporation established on September 7, 2005 with the purpose of running a prop business that controls the business contents of its subsidiaries through the holding of shares in its subsidiaries, and a housing construction business.

B. On March 25, 2015, the Plaintiff entered into a contract with B (i.e., a trade name was changed to “C”; hereinafter “C”) under which the Plaintiff would acquire the total number of shares issued by C (hereinafter “instant shares”) and the management right at KRW 3,185,876,612 from D and E, together with D and E (hereinafter “instant shares”) (hereinafter “instant contract”).

C. After that, the Plaintiff and C drafted the instant additional agreement on March 31, 2015 (hereinafter “the instant additional agreement”) with the transferee on March 31, 2015, including the modification to the “1 source” from “3,185,876,612.”

On the other hand, the Defendant imposed value-added tax (including additional tax) for the first term portion in 2015 on the instant corporation and KRW 57,872,980 on the wage and salary income tax (including additional tax) for the first term portion in 2015 and the tax withheld for March 2015, but did not pay it.

E. On March 31, 2015 (the date on which the instant corporation’s liability to pay value-added tax for the first period of January 2015 and the wage and salary income tax for March 2015, 2015, the Defendant deemed that the Plaintiff was an oligopolistic shareholder holding 100% of the instant shares, based on the shareholder registry submitted by the instant corporation to the Seoul Regional Tax Office, and designated the Plaintiff as the secondary taxpayer of the instant corporation on October 2, 2015, and notified the Plaintiff of the payment of KRW 2,325,120,60 and additional tax for the first period of January 2, 2015, equivalent to 100% of the Plaintiff’s shares in the instant corporation’s delinquent tax amount (including additional tax) and KRW 153,457,930,930, and the wage and salary income tax for the portion of withholding tax (including additional tax),57,872,980,3125,120

b.0.0 c.

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