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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2017-Gu Partnership-1520 ( October 11, 2018)
Case Number of the previous trial
Cho High-2016-Seoul-1695 ( December 21, 2016)
Title
Designation of secondary tax liability for oligopolistic stockholders as of the date when the principal tax liability is established is legitimate.
Summary
(1) As stated in the judgment of the court of first instance, the statement of change of stocks, etc. submitted at the time of filing a corporate tax return, submitted the actual statement of stockholders, but it cannot be trusted due to the lack of evidentiary materials. Thus, the designation of the secondary tax liability of the Plaintiff, which is an oligopolistic shareholder, is legitimate.
Related statutes
Article 39 (Secondary Liability to Pay Taxes by Investor)
Cases
Seoul High Court-2018-Nu-49620
Plaintiff and appellant
AA
Defendant, Appellant
BB
Judgment of the first instance court
National Rotations
Conclusion of Pleadings
oly 12, 2018
Imposition of Judgment
November 30, 2018
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 is revoked. The defendant's default value added by CCC on March 11, 2016 to the plaintiff on March 11, 2016
Value Added Tax for the second period of 201, 201, designated as the secondary taxpayer for the tax,x,x,x.
The imposition disposition shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this decision are as follows. Therefore, the reasons for this decision are as follows.
It shall be quoted in accordance with Article 8(2) of the Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
○ 3 pages 1-5, 8, and 9 "Nos. 1-5, 8, and 9" are "No. 1-5, 7, 8, and 9".
○ 5 pages 4 (does are excluded from running water; hereinafter the same shall apply) "this court" shall be deemed "court of first instance".
(c)
○ 6th 7th 7th 7th and 8th 4th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th
○ 8 pages 7 of the 7th page "a certain percentage" shall be understood as "a recognition".
2. Conclusion
If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be with the same conclusion.
Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit.