Title
The disposal of the person liable for secondary tax payment to the actual shareholder on the grounds of the revocation of the initial disposition and the criminal judgment is legitimate.
Summary
(1) In the case of an administrative trial, even if it is not binding on the fact-finding of a criminal trial, the facts established as the grounds for a criminal judgment which became final and conclusive as to the same facts are sufficiently binding evidence. Thus, the facts inconsistent with the facts cannot be acknowledged unless there are special circumstances where it is deemed difficult to adopt a factual judgment in the criminal trial in light of other evidences submitted in the administrative trial.
Related statutes
Article 39 of the Framework Act on National Taxes
Cases
Seoul High Court 2016Nu33881
Plaintiff and appellant
Jeon*
Defendant, Appellant
Head of Seocho Tax Office
Judgment of the first instance court
January 15, 2016
Conclusion of Pleadings
July 14, 2016
Imposition of Judgment
August 18, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The decision of the first instance court is revoked. The defendant designated the plaintiff as a secondary taxpayer for the business year of July 21, 2014 and revoked each disposition of imposition of KRW 470,522,70 among corporate tax attributed to the business year of 2006, KRW 1,134,765,670 among corporate tax belonging to the business year of 2007, KRW 1,604,720 among the second value-added tax belonging to the business year of 2006, KRW 523,474,00 among the first value-added tax of 207, and KRW 523,474,00 among the first value-added tax of 207, KRW 39,478,420 among the corporate tax belonging to the business year of 206 and KRW 292,420,510 among the second value-added tax belonging to the business year of 206.
Reasons
1. Quotation of judgment of the first instance;
이 법원의 판결 이유는 제1심 판결문 제7쪽 제6행 "22, 26" 다음에 ", 40, 41"을 추가하고, 제7행 "기재" 다음에 "와 당심 증인 장&&, 최$$의 각 증언"을 추가하는 것외에는 제1심 판결의 이유 기재와 같으므로, 행정소송법 제8조 제2항, 민사소송법 제420조 본문에 의하여 이를 인용한다.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.