Seoul High Court 2008Nu16638 (Law No. 20, 2009)

Early High Court Decision 2008J0666 (208.05.01)

Where it is a shareholder under the name or is not controlled by a corporation, it shall not be designated as a person liable for secondary tax payment.

A shareholder is a shareholder, a nominal shareholder, and an actual shareholder are others, and thus does not constitute a secondary tax obligor. In fact, even if a shareholder falls under an oligopolistic shareholder, a shareholder does not exercise the shareholder's right, such as exercising voting rights or receiving dividends, and does not control the management of the corporation, and thus does not constitute a secondary tax obligor

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant does not include the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or it is recognized that there is no reason. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act.