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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. At the time of December 31, 1996, the Plaintiff was the representative director of Nonparty B Co., Ltd. (hereinafter “Nonindicted Company”) and was the largest shareholder holding 35% of the shares. Nonparty C, the spouse of the Plaintiff, was the shareholder holding 20% of the shares of the Nonparty Company.
B. The Defendant’s disposition of imposing corporate tax imposed KRW 299,565,310 on the non-party company as corporate tax for the business year 1996, but the non-party company was in arrears, and the Plaintiff and C (hereinafter “Plaintiff, etc.”) were deemed to be an oligopolistic shareholder holding 5% of the total number of shares issued by the non-party company. The Plaintiff, etc. designated the non-party company as the second taxpayer for corporate tax and notified the non-party company thereof on September 24, 199
(hereinafter “instant taxation disposition”). C.
The mandatory tax books, such as attachment disposition against the plaintiff, did not pay the above corporate tax, but attached real estate owned by the plaintiff around October 1997.
(hereinafter “instant disposition on default”). The registration of seizure on the instant real estate was cancelled on November 9, 201 on the ground that it was cancelled.
C) A revocation of the instant taxation disposition against C, asserting that it is not an oligopolistic shareholder of the non-party company, C himself/herself filed an objection on November 19, 197, and filed a request for review on February 12, 1998, and filed an appeal for revocation with the National Tax Tribunal affiliated with the Ministry of Finance and Economy on June 3, 1998. 2) On December 7, 1998, the National Tax Tribunal revoked the instant taxation disposition against C on the ground that “only the number of shares owned by the non-party company is less than 20% of the total number of shares issued by the non-party company, but it is difficult to view the non-party company as a person who actually controls the management of the non-party company or actually exercises rights to shares more than 51/100 of the total shares issued.”