Seoul Administrative Court 2014Guhap72941 ( January 15, 2016)

A person who is in the position of exercising shareholder rights regarding approximately approximately 2/3 of the total 100% of shares issued in the name of the plaintiff cannot be deemed to be the plaintiff.

(1) It is reasonable to deem that: (a) a person who is in the position of exercising shareholder rights regarding approximately approximately 2/3 of shares issued by a company registered in the name of the Plaintiff, among the 100% shares issued by the company, was registered in the name of the Plaintiff; and (b) a person who is in the actual owner, and a person who owns the shares, was registered in the name of the Plaintiff; and (c) it is difficult to deem that the Plaintiff held more than 50

Article 39 of the former Framework Act on National Taxes (Investors' Secondary Liability for Tax Payment)

2016Nu3587 Revocation of Disposition of Imposition of Value-Added Tax

ZZ

YThe director of the tax office

Seoul Administrative Court Decision 2014Guhap72941 decided January 15, 2016

August 24, 2016

September 21, 2006

1. The defendant's appeal is all dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

On April 15, 2014, the Defendant: (a) designated the Plaintiff as the secondary taxpayer of ○○○ Company on April 15, 201; and (b) revoked the imposition disposition of KRW 45,747,360, including value-added tax imposed on the Plaintiff

2. Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

The judgment of the first instance is justifiable. The defendant's appeal is dismissed.