Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2010Guhap22160 (2010.03)
Case Number of the previous trial
Cho High Court Decision 2009Du4205 (O. 25, 2010)
Title
propriety of the assertion that it is a nominal representative for a case disposed of by the representative
Summary
It can be recognized that it was in a position to claim it as a nominal representative but to have been engaged in the business of the corporation or to have fulfilled the legal responsibilities and obligations as a representative.
Cases
2010Nu34271 Revocation of Disposition of Imposing global income tax, etc.
Plaintiff
Head of Dok
Defendant
O Head of tax office
Judgment of the lower court
Seoul Administrative Court Decision 2010Guhap22160 decided September 3, 2010
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 judgment of the first instance shall be revoked. The Defendant’s disposition of imposition of global income tax of KRW 34,808,610 against the Plaintiff on September 1, 2009 shall be revoked.
Reasons
The reasoning of this court's reasoning is as follows: (a) even based on the statement in Gap evidence No. 11, the plaintiff added insufficient facts to recognize that the non-party company was not liable for the transaction of the non-party company because it did not actually operate the non-party company in the business year 2007 as the representative director; and (b) therefore, it is identical to the reasoning of the judgment in the first instance; and (c) therefore, (d) it is cited in accordance with Article 8(2) of the Administrative Litigation Act
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.