Seoul High Court-2017-Nu-46242 ( August 18, 2017)

(Dismissal of Disorder in Trial)

(See) The Plaintiff’s 75% shares of the instant company can be found to be a beneficial shareholder only after an accurate investigation into the facts. Thus, even if there is a defect that misleads the Plaintiff as an oligopolistic shareholder in the instant disposition, it cannot be deemed that such defect is objectively apparent, and thus, such disposition cannot be deemed to be null and void as a matter of course.

Article 39 (Secondary Tax Liability of Investors)

Article 55 (Objection to Framework Act on National Taxes)

2017du64743 The revocation of the designation as the person liable for secondary tax payment.

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○ Head of tax office

January 11, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure