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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. Nonparty B Co., Ltd (representative: inside director C; hereinafter “in-house company”) defaulted KRW 72,208,00 of corporate tax for the business year 2010 and KRW 48,112,850 of value-added tax for the second period of 2010.
B. As of the date of establishing the liability to pay the above delinquent tax, the Defendant deemed that the Plaintiff is an oligopolistic shareholder holding 60% of the stocks of the non-party corporation as of the date of establishing the liability to pay the above delinquent tax, and accordingly, deemed that the Plaintiff is the secondary taxpayer of the non-party corporation pursuant to Article 39(1)2 of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201; hereinafter “former Framework Act on National Taxes”), and notified the Plaintiff of KRW 72,208,00 of corporate tax for the business year 2010 and KRW 48,112,850 of value-added tax for the second year of 2010.
(hereinafter “instant disposition”). C.
On May 27, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on September 24, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 2-6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff became a next shareholder of 30% of the issued shares of the company at the time of incorporation of the non-party company at the request of C, and that he returned the shares to C again on or around April 20, 2010, and there is only the fact that C consented thereto. It is the wind that C changes the name of the transferor and the transferee under the agreement on the acquisition of shares by hand. Rather, the appearance of the Plaintiff appears to have been 60% of the issued shares of the non-party company.
However, in fact, since the owner of the above shares is not a plaintiff, the plaintiff is not an oligopolistic shareholder with the secondary tax liability.
(b) Entry in the attached statutes of the relevant statutes;
C. 1) The shares exceeding 50/100 of the total number of issued shares or total amount of investment of the corporation in question among the class shareholders under Article 39(1)2 of the former Framework Act on National Taxes.