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(영문) 서울고등법원 2016.10.12 2016누30455
제2차납세의무자지정처분취소
Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

Reasons

The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for partial contents of the reasoning of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

3. The company of this case in the 12th 12th am "the company of this case (JB prior to the change)" shall be "the company of this case".

The following shall be added to 3 pages 18:

[Account] The account in the name of the employee of the company of this case] The account number transfer amount in the original account (original) account transfer amount on December 28, 2010 KF L L L on December 15, 2010, 15,000,000 SC Bank HF on December 28, 2010, and the decision should be made on December 50, 2010 on December 28, 2010 as the basis of whether the management of the company is controlled by exercising voting rights by exercising voting rights on the shares in the name of the shareholder on the register of shareholders.

5.On the 13th page “Transfer” added “The amount of KRW 50 million remitted by F is deemed to have been deposited by H, etc. on the same day.”

6. 6. The words "the first 6.............................."

7 pages 11 "An accusation was filed and the conviction was finalized".

The following shall be added to 8th 3 parallels “(According to the foregoing evidence, the Plaintiff received the amount of money not exceeding five times in 201, five times in 201, five times in 2012, and five million won in 2013, three times in 2013).”

9.4. The following shall be added to:

G) The Plaintiff participated in the establishment and business of the instant company solely on the ground that the Plaintiff’s certificate of personal seal impression and seal imprint were used (Evidence Nos. 5 through 8, 11, 12) under the Plaintiff’s name.

Nor can it be determined that the company has controlled the decision of the company of this case.

In conclusion, the judgment of the court of first instance is.

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