Whether the person liable for secondary tax payment is designated or not.

The second person liable for tax payment is deemed to have been registered as a shareholder of the non-party company by lending the name at the request of the non-party company as representative director of the non-party company and the wife.

Article 39 (Secondary Liability for Tax Payment of Contributors)

On December 13, 2005, the defendant designated the plaintiff as the secondary tax obligor of the non-party ○○○○○, Inc., and revoked each disposition of taxation stated in the list of the amount of the tax assessment imposed by the defendant.

2. The costs of lawsuit shall be borne by the debtor;

The same shall apply to the order.

1. Details of the disposition;

A. Nonparty ○○○○○○ (hereinafter “○○○”) established on October 17, 1997 and operated the clothing manufacturing business, etc., and closed on April 25, 2004. However, in the attached list of the taxation disposition, Nonparty 163,882,230 won in total of value-added tax and corporate tax were delinquent (hereinafter “instant delinquent national tax”).

B. Accordingly, the Defendant: (a) on December 13, 2005, deemed the oligopolistic shareholder as stipulated in Article 39(1)2 of the Framework Act on National Taxes (amended by Act No. 7930, Apr. 28, 2006; hereinafter the same) to be the secondary person liable for tax payment of the non-party company on the ground that the Plaintiff owned 900 shares equivalent to 18% of the shares issued by the non-party company among the 5,000 shares issued by the non-party company and 2,00 shares equivalent to 40% of the Plaintiff’s wife Kim ○○, respectively; and (b) designated the non-party company as the secondary person liable for tax payment; and (c) issued the same disposition as stated in the purport of the claim to the Plaintiff

C. The plaintiff appealed and filed an appeal with the National Tax Tribunal on March 14, 2006, but was dismissed by the National Tax Tribunal on May 24, 2006.

[Reasons for Recognition] Evidence No. 1-5, Evidence No. 6, Evidence No. 7, and the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The plaintiff's assertion

The plaintiff's wife Kim ○, a representative director of the non-party company and the wife Kim ○, was registered as the shareholders of the non-party company by lending the plaintiff's name at the request of the non-party company Kim ○○, a wife, and was registered as the shareholders of the non-party company. The plaintiff's business from June 1989 to October 197, which had been employed in the plaintiff's ○○○ marine insurance company from June 1989 and had been employed in the ○○○○ insurance agency from November 1997 until now, is engaged in the insurance business, and the non-party company

B. Relevant statutes

It is as shown in the attached Form.

C. Determination on the legality of the instant disposition

(1) Whether the Plaintiff constitutes an oligopolistic shareholder under Article 39 of the Framework Act on National Taxes

In light of Gap evidence Nos. 6 and Eul evidence Nos. 2-1 and 2-2's purport, the plaintiff is an auditor from October 17, 1997 to April 11, 2002, which is the date of incorporation of the company, and the plaintiff's wife Kim ○, who was the plaintiff's wife, worked for each director from October 17, 1997 to December 10, 2002, which is the date of incorporation of the company, and is entered in the register of the non-party company's company's corporate register, and even "the shareholders status inquiry by the corporation", which is the computerized data of the National Tax Service, even though the non-party company's 5,00 shares of the non-party company, the plaintiff's wife Kim ○, the plaintiff's wife, has been recorded as 900 shares of the non-party company and 2,000 shares of 2,00 shares, barring any special circumstances such as the plaintiff's name stolen.

Meanwhile, the plaintiff asserted that the plaintiff's wife Kim ○, a wife of the plaintiff, was registered as a shareholder of the non-party company by lending the plaintiff's seal imprint without the plaintiff's consent upon the request of Kim ○, a wife of the plaintiff's wife, Kim ○, but the part of the witness Kim Kim ○'s testimony corresponding thereto is not believed, but it is insufficient to recognize that the plaintiff's name was stolen, and there is no other evidence to acknowledge that it was stolen.

(2) Whether the Plaintiff constitutes “a person who actually exercises the right to shares in excess of 51/100 of the total number of shares issued” or “a person who actually controls the management of a corporation”

However, there is no evidence to acknowledge that the Plaintiff actually exercised the Plaintiff’s own shares and the right to shares held by Kim ○, one’s wife, or that the Plaintiff participated in the management of the non-party company. Rather, it can be recognized that the Plaintiff’s wife Kim ○, who was the Plaintiff’s wife, was the representative director of the non-party company from the time of the establishment of the non-party company and was operating the non-party company until now. The remaining shareholders except the Plaintiff, Kim ○, Kim ○, and Kim ○, who were co-owners, were 82/100 of the total share shares issued by the non-party company. In light of the fact that the non-party company received a report on the performance of the tax withholding obligation for the income accrued in 199 and 201, the Plaintiff and the non-party company did not report the above employment income to the non-party company for more than 190 years and did not report it to the non-party company’s health and employment income for more than 190 years.

(3) Sub-decisions

Thus, the disposition of this case, which reported the plaintiff as the secondary tax obligor under Article 39 (1) 2 of the Framework Act on National Taxes, should be revoked as illegal.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition by the assent of all.

Related Acts and subordinate statutes

Framework Act on National Taxes (amended by Act No. 7930 of April 28, 2006)

Article 39 (Secondary Liability for Tax Payment of Contributors)

(1) Where the property of a corporation (excluding a corporation whose stocks are listed on the Korea Stock Exchange) is insufficient to cover national taxes, additional dues and disposition fee for arrears that the corporation imposes on or pays, the person falling under any of the following subparagraphs as of the date on which the liability to pay national taxes is established shall be subject to the secondary liability to pay such shortage: Provided, That in the case of an oligopolistic stockholder under subparagraph 2, the limit of the amount calculated by multiplying the amount obtained by dividing the shortage by the total number of stocks issued (excluding non-voting stocks; hereafter the same shall apply in this Article) or total amount of investment of the corporation, by the number of stocks owned (excluding non-voting stocks) or amount of investment (in the case of

1. General partners;

2. An oligopolistic stockholder who falls under any of the following items:

(a) A person who exercises a substantial right over the stocks or investment shares in excess of 51/100 of the total issued stocks or total investments of the relevant corporation;

(b) An honorary chairperson, chairperson, president, vice president, senior managing director, managing director, director, or any other person who actually controls the management of the corporation, notwithstanding the title thereof;

(c) The spouse (including the person in de facto marital relations) of the persons under items (a) and (b) and the lineal ascendants and descendants sharing their living

(2) For the purpose of paragraph (1) 2, the term “excess stockholder” means a person who is a relative or has other special relations with a stockholder or partner with limited liability as prescribed by the Presidential Decree, and the total sum of his stocks or investment is 51/100 or more of the total number of stocks issued or total amount of investment made by the juristic person concerned (hereinafter referred to as “excess stockholder

Enforcement Decree of the Framework Act

The term “relatives and other persons having special relations as prescribed by the Presidential Decree” in Article 39 (2) of the Act means those who fall under any of the following subparagraphs: Provided, That in case where a stockholder or a partner with limited liability is a woman, he shall be subject to the relationship with her husband except in the cases of subparagraphs 9 through 13:

1. Any paternal blood relationship within the six degrees and the wife of any paternal blood relationship within the four degrees;

2. Husbands and children of any paternal blood relationship within the third degrees;

3. Any maternal blood relationship within the third degrees and her spouse and children;

4. Any paternal blood relationship within the second degrees of the wife and her spouse;

5. The spouse (including the person in de facto marital relations);

6. A lineal ascendant of the birth parents of an adoptee;

7. Adopted children and their spouse's lineal descendants of the two families;

8. The natural mother of a person born out of wedlock;

9. Any employee and other persons in an employment relationship;

10. Person sharing a livelihood with a person who maintains his livelihood by the money or other properties of a stockholder or partner with limited liability;

11. Where any stockholder or partner with limited liability is an individual, a corporation in which the total number of stocks or amount of investments (hereinafter referred to as the “number of stocks owned, etc.”) owned or made by such stockholder or partner with limited liability and other persons related to them under subparagraphs 1 through 10 is not less than 50/100 of the total number of stocks issued or the total amount of investments made (hereinafter referred to

12. Where stockholders or limited partners are corporations, corporations whose number of stocks, etc. of the said corporations is not less than 50/100 of the total number of stocks issued by the said corporations (excluding the Government where the Government is stockholders) and corporations whose number of stocks, etc. is not less than 50/100 of the total number of stocks issued

13. The non-profit corporation in which the stockholders, partner with limited liability, and person in the relationship under subparagraphs 1 through 8 own not less than half of directors or which one of them has established: Provided, That it shall be limited to the case where he owns not less than twenty percent of the total number, etc. of stocks issued by the juristic person