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(영문) 대법원 2012. 04. 26. 선고 2012두287 판결
(심리불속행) 형식상 법인의 구성원으로 등재되었을 뿐이므로 제2차납세의무를 부과한 처분은 실질과세의 원칙에 반하여 위법함[국패]
Case Number of the immediately preceding lawsuit

Seoul High Court 201Nu22701 ( December 07, 2011)

Case Number of the previous trial

Cho High Court Decision 2010Du3081 ( December 29, 2010)

Title

Since it is registered as a member of a corporation in the form of a hearing under the principle of substantial taxation, a disposition imposing a secondary tax liability is illegal against the principle of substantial taxation.

Summary

(C) In light of the substance over form principle, it is unlawful to impose secondary tax liability on a general partner, since it was registered as a member of a corporation in the form of not having been at a position to substantially participate in the operation of the corporation.

Related statutes

Article 14 of the Framework Act on National Taxes

Article 39 of the Framework Act on National Taxes

Cases

2012du287 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellee

Maximum XX

Defendant-Appellant

Head of Seocho Tax Office

Judgment of the lower court

Seoul High Court Decision 2011Nu22701 Decided December 7, 2011

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final

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