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(영문) 창원지방법원 2014.12.05 2014구합20290
제2차납세의무자지정및납부통지처분취소
Text

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”) is a corporation that runs the manufacturing business of industrial machinery, etc. in Kimhae-si Co., Ltd.

The instant company defaulted 134,285,570 won in total, including corporate tax and value-added tax (hereinafter “amount in arrears”) as follows.

The portion of value-added tax imposed on the Plaintiff under the tax base return and the additional tax return imposed on the Plaintiff on the amount of 15,635,730,730,127,146 15, 270, 270, 2012 at 2012 (2012) at 10,141, 660, 2028, 332 at 10,028, 332 at 43,840, 740, 2012 at 2012 (2) at 15,635, 730, 730, 207, 070 203,070, 370, 370, 2879, 4747, 2037, 205, 20135, 2037, 2014, 2012).

B. Accordingly, the Defendant, as the representative director of the instant company, held 40% and 20% of the total number of issued and outstanding shares of the instant company, and thus, constitutes an oligopolistic shareholder who actually exercises his/her right to the shares exceeding 50% of the total number of issued and outstanding shares, and notified the Plaintiff to pay KRW 2,93,530,530, corporate tax for the year 2012,2930,910, and corporate tax for the year 2012,2,930, and corporate tax for the year 2012, and corporate tax for the year 2012,930,910, and wage and salary income tax for the year 2012,724, and90.

(hereinafter referred to as “instant disposition” in total).

The plaintiff raised an objection, but the defendant dismissed the objection on November 11, 2013.

The Plaintiff seeks revocation of the instant disposition to the Tax Tribunal.

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