Seoul Administrative Court 2012Guhap29462 ( November 19, 2013)

Any disposition that is made by a member of labor investment on the certified transcript of corporate register and designated as a secondary tax liability is unreasonable

(1) Even if the Plaintiff was registered as a member of labor investment in the register of a non-party legal entity, the Plaintiff cannot be deemed as a secondary taxpayer of the legal entity, since it was not at a position to participate in the operation of the non-party legal entity as a member of the actual labor investment association.

The secondary tax liability of investors under Article 39 of the Framework Act on National Taxes

2013Nu32313 Revocation of Disposition of Corporate Tax Imposition

The AA

○ Head of tax office

Seoul Administrative Court Decision 2012Guhap29462 Decided November 19, 2013

July 23, 2014

August 27, 2014

1. The defendant's appeal is dismissed.

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

3. The decision of the first instance court was modified by the reduction of claims in this Court as follows.

On February 27, 2012, the Defendant: (a) designated the Plaintiff as the secondary taxpayer by the law firm BB on February 27, 2012; and (b) revoked the imposition of the corporate tax belonging to the Plaintiff for the business year 2010.

1. Purport of claim

The second sentence of paragraph 3 is as follows.

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 the judgment of this court is as follows, and it is identical to the reasoning of the judgment of the first instance except for the dismissal or addition as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Parts in height:

A. On November 1, 198, the second judgment of the court of first instance, 11.7 B, the second judgment of the court of first instance, shall be brought to November 1.

(b) improving the 5th third step of the judgment of the court of first instance to DaD;

3. The addition;

(a)in the last part of paragraph 1 of the reasons for the first instance judgment, the following shall be added:

E. The instant disposition was reduced to KRW OO.

(b)in the last sentence of paragraph 2 of the reasoning of the first instance judgment, the following judgments shall be added:

Supreme Court Decision 2013DaOO Decided November 28, 2013 cited by the Defendant cannot be invoked in the instant case, which is related to civil liability, i.e., joint and several liability for corporate creditors, and subject to the establishment of tax liability.

(c) at the end of the sixth decision of the first instance court, add the following:

▪ 변호사법(2011. 5. 17. 법률 제10627호로 개정되기 전의 것)

Article 45 (Partners) (1) Each law firm shall be comprised of not less than five attorneys-at-law, and at least one of them shall have served in a position that falls under any subparagraph of Article 42 (1) of the Court Organization Act for not less than ten years in total.

4. Conclusion

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