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Reasons
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(영문) 서울행정법원 2016.12.23 2016구합55988
법인세등부과처분취소
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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. C Co., Ltd. (hereinafter “C”) is a company whose main business is a construction business.

On September 1, 2014, the tax authority conducted an investigation by item of value-added tax for C, and as a result, confirmed that C omitted the construction cost of KRW 275,00,000 from sales amount and KRW 1,285,90,000 from the amount of sales in 2012, and received processed tax invoices equivalent to KRW 528,00,000 from the amount of sales. On December 1, 2014, C notified C of the correction of the value-added tax and corporate tax for the second period from the second period from the 2011 to the 2012 period from the 2012 period, but C was in arrears on March 10, 2015.

The amount of principal tax notified for the payment of the tax items by the sequence 1 corporate tax on December 31, 2014, 201; 74,020,031 2 corporate tax on December 31, 2014; 391,323, 234 value-added tax on December 31, 2014; 40,292, 5024 value-added tax on December 31, 2014; 47, 411, 8675 value-added tax on December 31, 2012, 201; 391,323, 234 value-added tax on December 31, 2014; 40,292, 502, value-added tax on value-added tax on value-added tax on value-added tax;

B. On March 10, 2015, the Defendant, with C’s property, was unable to meet the above delinquent tax amount, designated the Plaintiffs as the oligopolistic stockholders of C as the secondary taxpayer, and notified the Plaintiffs of the amount corresponding to C’s shareholding ratio (including additional dues) out of the delinquent tax amount.

(hereinafter referred to as “previous Disposition”). The notified amount (including won and additional dues) of the date of designation of the Plaintiff’s tax item (including KRW 59.5%) corporate tax on March 10, 2015 (including April 15, 2015) 45,891,660 corporate tax on March 10, 2015 (242,616,470 value-added tax on February 24, 2011, 2011, 980, 930, 980, 930, 29, 394, 860 value-added tax on January 29, 2012, 2012, 116, 091, 700, 458, 620 B (15%) corporate tax on March 16, 2015, 201, value-added tax on value-added tax on value-added tax on March 16, 20196

C. The Plaintiffs are dissatisfied with the previous dispositions on May 20, 2015.

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