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Reasons
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(영문) 광주지방법원 2014.11.20 2014구합10851
제2차납세의무자지정처분무효확인
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1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. The current B Co., Ltd. (hereinafter “instant company”) established on April 13, 2010 with respect to the construction business as a target business, etc., and did not pay value-added tax of KRW 21,915,040 for the second term of 2010 (the increased amount of KRW 17,933,830 for KRW 17,981,210) and value-added tax of KRW 24,745,520 for the first term of 2011 (the increased amount of KRW 20,789,470 for KRW 20,956,050 for each of these taxes).

On October 21, 2010, the Plaintiff acquired all the shares of the instant company from C, and was registered as a shareholder of 100% of the shareholding ratio on the shareholder registry of the instant company as of December 31, 201.

B. On August 30, 2012, the Defendant: (a) deemed that the Plaintiff constitutes an oligopolistic shareholder of the instant company; (b) designated the Plaintiff as the secondary taxpayer pursuant to Article 39 Subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 11845, May 28, 2013; hereinafter “former Framework Act on National Taxes”); and (c) notified the Plaintiff of the payment of KRW 21,915,040, and the amount of tax equivalent to the Plaintiff’s shareholding ratio (100%) out of the amount of tax in arrears (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 2, Eul evidence 1 to 3 (including paper numbers, hereinafter the same shall apply) and the purport of the whole pleadings

2. The plaintiff's assertion and relevant Acts and subordinate statutes;

A. Since D, the actual owner of the Plaintiff’s assertion, stolen the name of the Plaintiff and registered the Plaintiff as the shareholder of the instant company, the Plaintiff is merely a formal shareholder, the Defendant’s act of designating the Plaintiff as the secondary taxpayer and rendering the instant disposition constitutes a serious defect in violation of Articles 14(1) and 39 subparag. 2 of the former Framework Act on National Taxes, and the defect is obviously null and void.

Therefore, the plaintiff has been up to June 2014.

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