Seoul Administrative Court 2015Guhap60563 ( December 11, 2015)

Examination- Other-2014-0043 (20 January 20, 2015)

In the event that only profits are paid by investing a certain amount in the process of the establishment and operation of a corporation led by another person, it is not a substantial oligopolistic shareholder.

(As with the judgment of the court of first instance) If a third party-led and led to establish a corporation and invested a certain amount in the course of operating the corporation and received only profits, it does not constitute an oligopolistic stockholder and is not subject to secondary tax liability.

2016Nu304555 Revocation of revocation of designation as a person liable for secondary tax payment.

Section AA

BB Director of the Tax Office

December 11, 2015

September 21, 2016

oly 12, 2016

1. The defendant's appeal is dismissed.

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

1. Purport of claim

On May 7, 2014, the Defendant: (a) designated the Plaintiff as the secondary taxpayer for crowdfunding Co., Ltd. on May 7, 2014; and (b) revoked the imposition of each value-added tax on the Plaintiff.

2. Purport of appeal

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

1. Quotation of judgment of the first instance;

This judgment is based on the reasoning of the judgment of the court of first instance, except for partial contents of the judgment of the court of first instance as follows. Therefore, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The company of this case is "the company of this case" of 12 pages 3 and 12. The company of this case is "the company of this case (the company of this case before the change)".

○ 3. The following shall be added to the 18th page below:

【Plaintiff’s Name Account】

○ 4th 16th 16th " shall be judged, but it shall not be determined on the shareholder list, but on the basis of whether it actually exercises shareholder rights and controls the operation of the corporation through voting rights."

○ 5th page 13, “The remittance took place,” followed: “The KRW 50 million, which was remitted by Park○○, appears to have been deposited from the ○○ on the same day.”

○ 6 pages 2 of the statement, followed by the words “the above 4 monetary transactions”.

The ○ 7th page 11 " was accused and convicted became final and conclusive."

○ 8 3 parallels “(A)” are added to “(i.e., five times in 201, five times in 2012, five times in 201, and five million won in 2013, three times in 2013, and five million won in 2013.”

The following shall be added to the 4 pages 9:

G) The fact that the Plaintiff used the Plaintiff’s certificate of seal impression and seal imprint (Evidence Nos. 5 through 8, 11, 12) cannot be readily concluded that the Plaintiff participated in the establishment and business of the instant company as a substantial shareholder or controlled the decision of the instant company.

2. Conclusion

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