Seoul High Court 2010Nu42869 (Law No. 28, 2011)

It is determined by the shares owned as of the date of establishment of the tax liability for oligopolistic shareholders who have secondary tax liability.

(2) In the event that there are circumstances such as: (a) an oligopolistic shareholder with secondary tax liability is in a position to exercise shareholders’ rights on the shares held as of the date of establishment of the tax liability; and (b) he/she is in a position to exercise shareholders’ rights on the shares held as of the date of the establishment of the tax liability

2011Du27908. Revocation of designation of the person liable for secondary tax payment

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Head of Ansan Tax Office

Seoul High Court Decision 2010Nu42869 Decided September 28, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 429 of the Civil Procedure Act, since the plaintiff did not state the grounds for appeal in the petition of appeal and did not submit the grounds for appeal within the statutory period (the grounds for appeal filed by the plaintiff was received on December 9, 201), and the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,