Nowon-gu et al. (Attorneys Lee Young-hee et al., Counsel for the defendant-appellant)

The director of the Southern District Tax Office

may 13, 1970

The defendant's disposition of imposition of 4,621,132 won and 253,752 won and defense tax against the plaintiffs on October 20, 1976 shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

1. Details of the taxation disposition in the instant case;

The plaintiff's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's Professor621,132, and his son's son's 1975 son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son.

2. Claims by the parties and issues

As of the date of establishment of the tax liability for the national tax to be paid by the corporation under Article 39 of the Framework Act on National Taxes, the oligopolistic shareholder of the corporation has secondary tax liability as of the date of the establishment of the tax liability. The corporate tax and its defense tax imposed on the above corporation for the business year (from January 1, 1975 to December 31, 1975) of Youngsung Construction Co., Ltd. (from January 1, 1975 to December 31, 1975) from time to time is determined as of September 17, 1976. As of that day, the plaintiffs are those who fall under the oligopolistic shareholder of the above corporation, and the tax liability for this case is legitimate. As of that date, the plaintiffs' establishment of the tax liability for the corporate tax for the 1975 business year is merely the 38.2% defense of the total issued and outstanding stocks of the above company, and the plaintiffs are now disputing at the time of establishment of the above corporation's tax liability for oligopolistic shareholders (the above Article 175.5.

3. Determination

According to Article 39 of the Framework Act on National Taxes, the total amount of stocks owned by a stockholder, a relative, or other stockholders with a special relationship is an oligopolistic stockholder at least 51% of the total amount of issued and outstanding stocks of the corporation concerned. If it is insufficient to appropriate the corporation for the national tax, additional dues, and disposition fee for arrears imposed on the corporation with its property, the oligopolistic stockholder of the corporation concerned as of the date the liability to pay national tax is established shall be the secondary liability to pay the shortage. On the other hand, Article 21(1)1 of the same Act provides that the liability to pay taxes shall be established at the time when the taxable period expires in the income tax, corporate tax, or business tax, and if the corporate tax is collected together with the purport of Article 8 of the Corporate Tax Act that provides that the corporate tax shall be imposed for each business year, the date the liability to pay corporate

Therefore, the above company's 1975 business year from January 1, 1975 to December 31 of the same year, and the total amount of the plaintiffs' shares as of December 31, 1975 is about KRW 6,09,000 and KRW 15,950,000 of the above company's issued stocks as of December 31, 1975, and the above company's 38.2% of the above company's issued stocks is the defendant's person. The above business year's taxation is against the corporation's income for the above business year. Thus, it is clear that the plaintiffs do not constitute an oligopolistic shareholder that the above company is liable to pay the second tax with respect to national taxes as of December 31, 1975.

On the other hand, the defendant asserts that the date of establishment of corporate tax liability for the year 1975 portion of the above company's 1975 portion of corporate tax shall be deemed to be September 17, 1976 when the defendant decided and notified the disposition of imposition. However, the above provision concerning the time of establishment of corporate tax liability for the second taxpayer, which is imposed occasionally from the starting date of the business year to the date of occurrence of the cause, is a provision concerning the time of establishment of corporate tax liability for the second taxpayer, which is imposed occasionally under Article 36 of the Corporate Tax Act and Article 97 of the Enforcement Decree of the same Act.

Therefore, the defendant's taxation disposition of this case is illegal without any further determination as to the remaining points, and the plaintiffs' claims seeking its revocation are justified, and the costs of lawsuit are assessed against the losing defendant. It is so decided as per Disposition.

on February 27, 1979

Judges Park Jin-hun (Presiding Judge) Lee Jin-hun