Scope of oligopolistic stockholders liable for secondary tax liability of a corporation

Pursuant to Article 39 subparagraph 2 of the Framework Act on National Taxes, a person who has secondary tax liability of a corporation is a shareholder or one limited partner, a relative or related person as prescribed by the Presidential Decree other than them (Article 20 of the Enforcement Decree of the Framework Act on National Taxes) and whose total sum of the stock or amount of investment of the corporation is not less than 51 percent of the total amount of issued and outstanding stocks or total amount of investment of the corporation and is in a position to substantially control the operation of the corporation

Article 39 of the Framework Act on National Taxes

Supreme Court Decision 86Nu39 Decided June 10, 1986, 86Nu167 Decided July 22, 1986, Supreme Court Decision 86Nu320 Decided November 25, 1986 (dong)

Plaintiff

The director of the tax office

Seoul High Court Decision 84Gu1173 delivered on December 27, 1985

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Under Article 39 (2) of the Framework Act on National Taxes, a person who is subject to secondary tax liability of a corporation is a shareholder or partner with limited liability, a relative or related person prescribed by Presidential Decree other than such shareholder or partner (Article 20 (2) of the Enforcement Decree of the Framework Act on National Taxes), and whose total amount of stocks or investment is not less than 51/10 of the total amount of stocks issued by the corporation or total amount of investment in the corporation and who is in a position to substantially control the operation of the corporation is a consistent view of

According to the court below's lawful determination, in order to have the form of incorporation under the Commercial Act, such as establishing a non-party corporation, under his own account and responsibility, and collecting the number of statutory promoters necessary for the establishment of the corporation, the plaintiff who was employed by the representative of the ○○○○○○ branch of the non-party corporation at that time was prepared a two formal shareholder registry, a shareholder, and the plaintiff was not a shareholder of the above corporation since the plaintiff did not participate in the above corporation's investment or management or exercise of rights as a shareholder. The court below determined that the disposition of this case on the premise that the plaintiff is an oligopolistic shareholder was unlawful.

In light of the records, the above fact-finding and judgment of the court below are just, and there is no error in the rules of evidence, such as the theory of lawsuit, or in the misapprehension of the legal principles like the theory of lawsuit, or in the misapprehension of the legal principles. There is no reason

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Il-young (Presiding Justice)