If a tax disposition has been imposed on a business operator, it shall not be deemed null and void as a matter of course.

If business registration was made in the Plaintiff’s name, barring special circumstances, the tax authority’s imposition of tax against the Plaintiff, which is not an actual business entity, is unlawful, barring special circumstances, and thus, it cannot be deemed that the defect is objectively apparent. Therefore, it cannot be deemed as void.

2010Guhap31157 Confirmation of Non-existence of Tax Liabilities

KimA

Korea

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

It is confirmed that the Defendant did not have any tax liability based on the tax imposition disposition on the attached list attached to the Plaintiff.

1. Details of the disposition;

The following facts may be recognized as either a dispute between the parties or in full view of the purport of the entire pleadings in the statement in Nos. 1, 2, 3-1, 2, and 3-2.

A. On February 25, 200, the Plaintiff registered a construction business (construction machinery rental) with the name of “CC”, “CC”, “E Ri 1057 at the seat of DDD, and the Plaintiff as the representative, and reported the closure of the business on November 25, 2003.

B. The Ministry of Strategy and Finance, having jurisdiction over the above place of business, and the Minister of Strategy and Finance having jurisdiction over the domicile of the Plaintiff, respectively, imposed global income tax and value added tax (hereinafter “instant disposition”) on the Plaintiff, who is the representative of theCC.

2. Whether the tax liability exists.

A. The plaintiff's assertion

원고가 친구인 남QQ로부터 펌프카를 매수하여 이를 운영하면 수익이 난다면서 그 자금을 빌려달라는 부탁을 받고 남QQ에게 5,500만원을 빌려준 후, 대여금에 대한 담보용으로 구입한 펌프카의 명의 및 CCCCCC의 사업자명의를 각 원고 앞으로 하여 둔 것일 뿐이고, 그 펌프카를 이용하여 CCCCCC를 경영한 실질적 사업자는 남QQ이므로, 명의자에 불과한 원고를 CCCCCC의 실제 경영자로 보아 부가가치세 및 종합소득세를 부과한 이 사건 처분은 무효이고, 따라서 무효인 이 사건 처분에 터잡은 조세채무는 존재하지 아니한다.

B. Determination

(1) In order for a taxation disposition to be null and void as a matter of course, the mere fact that there is an illegality in the disposition must be insufficient to say that the defect is an important and objective violation of laws and regulations, and in determining whether the defect is significant and obvious, it is necessary to reasonably consider the function of the purpose of laws and regulations, which serve as the basis for the taxation in question, and also to reasonably consider the specificity of the specific case itself. In addition, a taxation disposition on a person who does not have any legal relations or factual relations, which is subject to taxation, should be serious and obvious, but if there are objective circumstances to believe that it is subject to taxation with respect to any legal relations or factual relations which is not subject to taxation, it cannot be said that it is apparent even if the defect is serious, and thus, it cannot be said that the taxation disposition is null and void as a matter of course because it is not clear whether it is subject to taxation, if there is an objective reason to accurately examine the factual relation (see Supreme Court Decision 200Da24986, Jul. 10, 2001).

(2) 이러한 법리에 비추어 이 사건에 관하여 보건대, 원고 주장과 같이 원고가 명의자에 불과하고 실제로는 남QQ가 원고 명의의 펌프카를 이용하여 CCCCCC를 실제로 경영한 자라고 하더라도, 앞서 본 바와 같이 이 사건 처분의 대상 사업연도에 CCCCCC에 대하여 원고 명의의 사업자등록이 되어 있었으므로, 특별한 사정이 없는 한 피고 소속 과세관청으로서는 원고가 CCCCCC를 운영하였다고 보아 원고에게 과세처분을 할 수밖에 없는 것이어서, 과세대상이 되는 법률관계나 사실관계를 오인할 만한 객관적 사정이 있었다고 할 것이니, 과세관청이 실제 사업자가 아닌 원고에 대하여 과세처분을 한 것이 위법하다고 하더라도 그 하자가 외형상 객관적으로 명백하다고까지 할 수는 없다.

(3) Therefore, the Plaintiff’s above assertion is without merit, since the Plaintiff’s taxation disposition against the Plaintiff cannot be deemed to be null and void as a matter of course.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.