Daejeon High Court (Cheongju) 2012Nu66 (Law No. 12, 2012)

Cho Jae-chul201 Jeon 2447 (Law No. 14, 2011)

The circumstances in which a subjective doctor or an economic benefit has been acquired are not conditions for the establishment of the secondary tax liability of an oligopolistic shareholder.

(2) In light of the above legal principles, it is reasonable to view that the Plaintiff was in a position to exercise shareholders' rights with respect to the instant shares at the time when the secondary tax liability was established. In order to recognize oligopolistic shareholders' secondary tax liability, it does not necessarily require the existence of subjective intent to transfer the company's profits to himself/herself, and the circumstances in which the Plaintiff acquired economic profits from the company.

2012du18240 Disposition of revocation of imposition of value-added tax, etc.

LAA

The Director of the Chungcheong Tax Office

Daejeon High Court (Cheongju) Decision 2012Nu66 Decided July 12, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The lower judgment, the appellate brief, and the records of this case were examined, but the argument on the grounds of appeal by the appellant is included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.