Seoul High Court 2009Nu36356 (2010.09.02)

early 208west2941 ( October 14, 2008)

(C) If a person is deemed to fall under an oligopolistic shareholder and is designated as the secondary taxpayer, the disposition is legitimate.

(Main) The main point of the judgment below is that it is insufficient to recognize the Plaintiffs as a formal shareholder who lent only the names of shareholders to the non-party company.

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per

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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see