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1. Of the instant lawsuit, the part that seeks revocation of the designation of a taxpayer against the Plaintiff is dismissed.
2...
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “Nonindicted Company”) was incorporated in around 1996 for the purpose of plastic and raw material recycling and wholesale retail business and produced and sold vinyl or plastic raw materials (PE or PVC products; hereinafter “rerelicing products”) by recycling plastic wastes after its incorporation.
B. The non-party company sold the recycled products, received the payment from the accounts in the name of the non-party company C, the accounts in the name of the non-party company E, and the accounts in the name of the plaintiff (hereinafter “the borrowed account”), and issued a tax invoice. Accordingly, the non-party company filed a value-added tax return for each taxable period from 2002 to 2012 and filed a corporate tax return for each business year.
C. The Daejeon regional tax office conducted an integrated investigation of corporate tax on the non-party company from August 30, 2012 to November 16, 2012, confirmed that the non-party company omitted sales of KRW 11,072,863,096 deposited in the borrowed account from 2002 to 2012.
After being notified by the Director of the Daejeon Regional Tax Office of the aforementioned results of the investigation, the Defendant issued a notice of correction of KRW 2,011,036,201 from February 1, 2012 to February 2012, 2012 to the non-party company, and issued a notice of correction of KRW 10,333,57,694 as bonus for G, the representative director of the non-party company, and issued a notice of correction of KRW 4,174,726,790 as of December 3, 2012. The Defendant issued a notice of correction of KRW 4,174,726,790 as of December 3, 2012 to the non-party company, and imposed a disposition of imposition of KRW 3,54,240,750 as bonus for the non-party company’s income accrued from February 202 to 2012.
E. The defendant did not pay the above corporate tax, and deemed the plaintiff as the oligopolistic shareholder of the non-party company, and Article 39 (1) 2 of the Framework Act on National Taxes.
Pursuant to sub-paragraph (2), the non-party company shall designate the Plaintiff as the secondary taxpayer for the amount of duty in arrears.