beta
Case Number of the immediately preceding lawsuit
Gwangju High Court-2014-Nu-5933 ( October 19, 2015)
Title
(ps) Whether a person is the secondary taxpayer or not.
Summary
(C) The Plaintiff cannot be deemed to bear the secondary tax liability as an oligopolistic shareholder and a liquidator, because it is difficult to see that the transfer of the instant shares constitutes a false or fictitious transfer.
Related statutes
Article 39 of the Framework Act on National Taxes
Cases
Supreme Court-2015-Du-40699 (Law No. 15, 07.09)
Plaintiff-Appellant
○ Stock Company
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Gwangju High Court Decision 2014Nu5933 Decided October 19, 2015
Imposition of Judgment
2015.07.09
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The grounds of appeal and the grounds of appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) recorded in the instant records, the lower judgment, and the petition of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed groundless. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by