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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “instant company”) was established on November 5, 2012 and was engaged in transportation business, and closed on December 31, 2013.
B. At the time of the closure of business, the instant company was in arrears with KRW 6,779,970, KRW 23,372,950, KRW 282,630, KRW 282,630, and KRW 60,797,850, KRW 2013, KRW 91,233,340, which was added value-added tax for the second period in December 2013.
C. The Defendant confirmed that the Plaintiff was registered as an oligopolistic shareholder of the instant company as of the date on which the liability to pay delinquent tax of the instant company was established, and determined and notified the Plaintiff as the secondary taxpayer of the instant company pursuant to Article 39 subparag. 2 of the Framework Act on National Taxes, while designating the Plaintiff as the secondary taxpayer of the instant company under Article 39 subparag.
(hereinafter referred to as “instant disposition”). - Future - The amount of the second tax liability designated as the due date for the payment of delinquent taxes (won) at the date when the liability for payment of the tax item was established for the taxable period of the tax item, the value-added tax on September 30, 2013 on the date of the payment of value-added tax, December 31, 2013; 6,779, 779, 910 on July 21, 2014; 23, 372, 950 23, 372, 950; 372, 950; 372, 950 on June 30, 2014; 30, 2013; 4.
D. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Director of the Tax Tribunal on December 26, 2014, but the said claim was dismissed on May 12, 2015.
[Ground of recognition] Facts without dispute, entry of Gap evidence 2, 4, 7, 10, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff owned the shares of the instant company by March 2013 and served as the representative director of the instant company, but thereafter, the Plaintiff decided to sell the instant company, and necessary for C to sell the corporation, including the share transfer contract.