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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “instant company”) was established on July 4, 2008 and engaged in mail order and electronic commerce transaction. From January 2012 to February 2013, 76,003,830 won in total as value-added tax and corporate tax were in arrears during the period of value-added tax for a period of two years from 2013.
B. As of the date each liability for the payment of delinquent national taxes was established, the Defendant: (a) as an oligopolistic shareholder holding 100% of the Plaintiff’s shares of the instant company as of the date of the establishment of each liability for the payment of delinquent national taxes, constituted secondary taxpayers as prescribed by Article 39 of the former Framework Act on National Taxes (amended by Act No. 11845, May 28, 2013; hereinafter the same shall apply); (b) on January 16, 2014, the amount of value-added tax calculated on January 16, 2013; (c) KRW 8,257,540 of corporate tax for the business year 2013; and (d) KRW 2,281,940 of value-added tax for the second period from May 20, 2014; and (e) KRW 1,2013 of value-added tax for the first period from October 21, 2014 to 2014;
C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on October 7, 2014. The Tax Tribunal rendered a decision that the appeal against the notice of payment issued on January 16, 2014 and May 20, 2014 is dismissed as it is filed after the deadline for the appeal is expired, and thus, the appeal against the notice of payment issued on October 21, 2014 is dismissed.
On March 18, 2015, the Plaintiff filed the instant lawsuit seeking the refund of tax amount of KRW 5.6 million with the revocation of the notice of payment on October 21, 2014 (hereinafter “instant disposition”).
[The amount of tax claimed by the complaint shall be determined by taking account of the total amount of delinquent tax stated in each notice of demand under the National Tax Collection Act (No. 5-1 through 5 of the evidence No. 5), the circumstances leading up to the above disposition and the details of the plaintiff's complaint and brief, etc., and ultimately, seek cancellation of the notice of payment as of October 21, 2014. [Grounds for recognition]] without dispute, Gap's evidence No. 2, 4, and Gap.