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Reasons
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(영문) 의정부지방법원 2014.09.16 2013구합16291
주주권부존재확인
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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Facts of recognition;

A. Plaintiff A is the father of Plaintiff B, and D is the spouse of Plaintiff A’s sibling E, the spouse of Plaintiff A.

B. C (hereinafter “instant company”) was established on August 31, 2005 for the purpose of construction, wholesale and retail business of materials, etc., and closed on July 25, 2010.

C. The total number of shares issued by the instant company was 10,00 shares, which were 4,00 shares in the shareholder registry of the instant company since 2005 established by the instant company, and each shareholder owned 3,00 shares in each of 3,00 shares (30% shares in each of 300 shares). D in the corporate register was registered as representative director, Plaintiff A as director, and Plaintiff B as auditor, respectively.

Value-added tax for the first term of 209 KRW 936,450 for value-added tax for the first term of 2009 KRW 1,539,480 for value-added tax for the second term of 4209 for value-added tax of 4209 KRW 11,659,00 for value-added tax for the second term of 209 KRW 529,770 for value-added tax for the second term of 209 for value-added tax for the year of 209 61,659,000 for wage and salary income for the year of 24,410 KRW 7,470 for the corporate tax for the year of 2010 for 317,470 for the total of KRW 13,70,130 for corporate tax

D. As the instant company did not pay the value-added tax for the year 2008 and 2009, the earned income tax for the year 2010, and the corporate tax for the year 2010, the Defendant imposed the Plaintiffs the secondary tax liability pursuant to Article 39 of the Framework Act on National Taxes on August 17, 2010, the value-added tax for the year 2008 and year 2009, the earned income tax for the year 2010, the earned income tax for the year 2010, and the amount equivalent to 30% of the corporate tax for the year 2010 (hereinafter “instant disposition”), and the details thereof are as listed below.

[Ground of recognition] The fact that there is no dispute, Gap evidence 1-1, 4, 5, Eul evidence 1-2, Eul evidence 3-4, Eul evidence 1-2, Eul evidence 3-2, Eul evidence 5-1 through 7, the purport of the whole pleadings

2. Whether the tax liability exists.

A. The plaintiffs asserted that D and F establish the company of this case against the plaintiffs.

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