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Case Number of the immediately preceding lawsuit
Seoul High Court 2016Nu32802 (Law No. 23, 2016.09)
Title
(C) No person who is not a secondary tax obligor, but is registered as a secondary shareholder.
Summary
(main point of this trial) is registered as a secondary shareholder of the company at the request of a person who actually owns and operates the company, and does not constitute an oligopolistic shareholder and does not constitute a secondary taxpayer.
Related statutes
Article 39 (Secondary Liability to Pay Taxes by Investor)
Cases
Supreme Court Decision 2016Du54169
Plaintiff, Appellant
○ ○
Defendant, appellant and appellant
○ Head of tax office
Judgment of the first instance court
Seoul High Court Decision 2016Nu32802 Decided September 23, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as