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1. Revocation of a judgment of the first instance;
2. The Defendant, on October 13, 2015, is the secondary taxpayer of the Plaintiff Company B.
Reasons
1. As to the grounds for the judgment of this Court partially citing the judgment of the first instance, “1. Grounds for the Disposition” from “2. Grounds for the Disposition;
A. The plaintiff's assertion;
B. In addition to the improvement of some of the following, the relevant laws and regulations are as stated in the corresponding part of the reasoning of the judgment of the first instance (from 6 to 3 pages), and thus, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, with the exception of the corresponding part of the reasoning of the judgment of the second instance, each of the “1st period of 2013” in the second and third column in the second column of the judgment of the first instance shall be cited respectively as “the first period of 2014”.
2. Part 1 which differs from the judgment of the first instance court. The Plaintiff acquired the entire outstanding shares (10,000 shares) on September 9, 201, and transferred 3,300 shares among them to C on November 18, 2011.
2) The detailed statement on the fluctuation of stocks, etc. in 2012 submitted by B is written that there is no change in the ownership relationship of B from January 1, 2012 to December 31, 2012. In addition, B did not report corporate tax for the year 2013, and the corporate tax return for the year 2014 submitted by B was written that there is no change in stocks (the change in stock ownership). 3) The computerized data (the holding status of separate stocks) held by the National Tax Service (the holding status of separate stocks) shall be recorded that the Plaintiff continued to hold the instant stocks from January 1, 2012 to December 31, 2014, and D shall be recorded in the computerized data as having no record of holding B stocks between 2013 and 2016.
4) On October 23, 2015, D filed a tax base return on capital gains tax and securities transaction tax stating that “A transfer of the instant shares from the Plaintiff to KRW 33,500,000 (5,000 per share)” with the taxation office on November 6, 2013, D submitted a tax base return on capital gains tax and securities transaction tax to the effect that “B transfers and acquires all bonds and obligations of B” between the Plaintiff and D. (5) November 6, 2013, that “B transfers and acquires all bonds and obligations of B” between the Plaintiff and D.