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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. A. On February 12, 2009, B Co., Ltd. (hereinafter “B”) was incorporated for the purpose of wholesale and retail business of petroleum, etc. on February 12, 2009, and closed the business on December 24, 2015. The local income tax of the corporation, subdivided in the year 2012, was KRW 9,698,180,180, and the local income tax of the corporation, subdivided in the year 2013, KRW 41,803,240, and the local income tax of the corporation subdivided in the year 2014, reverted to the corporation.
B. The head of the Seo-gu, Busan Metropolitan City (hereinafter “head of the Seo-gu, Busan Metropolitan City”) deemed that the Plaintiff indicated as a shareholder of 100% (hereinafter “instant shares”) on the shareholder registry of the Plaintiff as the head of the Seo-gu, Busan Metropolitan City (hereinafter “head of the Seo-gu”), and designated the Plaintiff as a secondary taxpayer for the amount of local income tax in arrears for the year 2012, on December 8, 2017, the Plaintiff was notified of the payment of KRW 11,036,450 (principal tax amount of KRW 9,698,180 and additional tax of KRW 1,38,270) of the amount of delinquent tax (hereinafter “the amount of imposition of KRW 1”) to be paid to the Plaintiff on December 14, 2017 and the Plaintiff was sent to the Plaintiff’s domicile but was unable to be delivered due to the absence of registered mail on the bulletin board and website from December 14, 2017 to 17.
(c)
The Defendant Busan Metropolitan City Mayor: (a) deemed that the Plaintiff entered as a shareholder of the instant shares on the shareholder registry of B, and designated the Plaintiff as a secondary taxpayer for the amount of local income tax in arrears for each of the year 2013 and 2014; and (b) on April 11, 2019, Defendant Busan Metropolitan City Mayor issued a notice to the Plaintiff on April 52,185,860 won (the principal tax for the year 2013 KRW 41,803,240,240, the principal tax for the year 2014, and the principal tax for the year 5,81,670, and the additional tax for the year 5,87,890, as the principal tax for the year 2014 (hereinafter “instant disposition”); and (c) imposed the tax for each of the instant dispositions under Articles 1 and 2 (hereinafter “instant disposition”).
c) an objection; and