Seoul High Court 2010Nu42869 (Law No. 28, 2011)

(A) Whether the second taxpayer designation disposition against oligopolistic shareholders is legitimate;

(Summary of the original trial) The father prepared a power of attorney to delegate authority to the entire company's business operations to the father. However, if only a nominal shareholder is a nominal shareholder, it is not necessary to prepare a power of attorney, and thus, the assertion that a nominal shareholder is a nominal shareholder is not persuasive.

Article 39 of the Framework Act on National Taxes

2011Du27308. Revocation of designation of the person liable for secondary tax payment

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Head of Ansan Tax Office

Seoul High Court Decision 2010Nu42869 Decided September 28, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 429 of the Civil Procedure Act, since the plaintiff did not state the grounds for appeal in the petition of appeal and did not submit the grounds for appeal within the statutory period (the grounds for appeal filed by the plaintiff was received on December 9, 201), and the appeal is dismissed. 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