Standard point of time for determining whether an oligopolistic stockholder has secondary tax liability for the business year portion corporate tax;

As of the date of establishment of the tax liability, the oligopolistic shareholder has the secondary tax liability for the corporate tax, so the corporate tax for the business year shall be determined on the basis of the end of the business year, which is the date of establishment of the tax liability and whether the investor has

Articles 39, 21(1)1, and 21(2)4 of the Framework Act on National Taxes; Article 8 of the Corporate Tax Act

Plaintiff 1 and two others

Head of Seogsan Tax Office (the head of the Gu Busan Tax Office)

Daegu High Court Decision 77Gu130 delivered on February 27, 1979

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment below, if the total amount of shares owned by any shareholder, his relative, and other shareholders of a special relationship is not less than 51 percent of the total amount of shares issued by the relevant corporation, and it is insufficient to cover any national tax, additional dues and disposition fee for arrears imposed on the corporation as of the date of establishment of the national tax liability, the oligopolistic shareholder of the relevant corporation shall be liable for secondary tax payment for such shortage. According to Article 21 (1) 1 of the Corporate Tax Act, if the corporate tax, corporate tax, or business tax is collected with the purport that it should be imposed for each business year under Article 8 of the Corporate Tax Act, the establishment date of corporate tax liability for each business year shall be determined by the defendant's 7th anniversary of the date of establishment of the above corporate tax disposition, and the above provision of the corporate tax shall be determined by the court below's 9th anniversary of the total amount of shares owned by the plaintiff corporation as of December 31, 197, and the above provision of the corporate tax shall be determined by the defendant's 19th of the above corporate tax disposition.

Therefore, all of the defendant's appeals against the plaintiffs are dismissed. The costs of appeal are assessed against the losing defendant. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Presiding Justice (Presiding Justice)

Justices Kang Jeong-hee et al., on the ground that they are traveling overseas