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1. Of the instant lawsuits, the part of the Plaintiffs’ claim for revocation of the designation of the secondary taxpayer on July 3, 2013, respectively.
Reasons
1. Details of the disposition;
A. On April 18, 2012, the Plaintiffs established C Co., Ltd. (hereinafter “C”) to run a wholesale and retail business of scrap metal. Of C’s shares, the Plaintiffs owned 4,000 shares (40% of shares) and 6,000 shares (60% of shares) by Plaintiff B.
B. On July 3, 2013, when D Co., Ltd. (C’s trade name was changed to D Co., Ltd. on October 10, 2012; hereinafter “D”) defaulted on KRW 31,623,830 in total, including wage and salary income tax, value-added tax, corporate tax, etc. as indicated below, the Plaintiffs were deemed to hold 100% of the stocks of D, and the Plaintiffs were designated as the secondary taxpayer (hereinafter “designated disposition of secondary taxpayer”) and imposed KRW 12,649,510, and KRW 18,974,320 on Plaintiff B, respectively, according to each share ownership ratio.
(2) On December 31, 2012, value-added tax 10,650,770, on November 30, 2012, on December 31, 2012, on the date when the liability to pay delinquent tax was established. The amount of the tax in arrears with the number of tax items (hereinafter “instant disposition”). The amount of the tax in arrears with the number of tax items is 3,326,60,00 corporate tax on December 31, 2013:
The Plaintiffs were dissatisfied with the instant disposition and filed a petition for trial with the Tax Tribunal on October 29, 2013, but were dismissed on February 25, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 7, 8, Eul evidence 1, 2, and 3 (including each number), the purport of the whole pleadings
2. We examine whether the part concerning the revocation of the designation and disposition of the secondary taxpayer among the lawsuit in this case is legitimate or not, ex officio, of the claim part concerning the revocation of the designation and disposition of the secondary taxpayer in this case.
The secondary tax liability under Article 39 of the Framework Act on National Taxes is established abstractly by the occurrence of a fact that meets the requirements such as the delinquency of the principal taxpayer and is notified by the notice of payment.