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1. On July 25, 2014, the Defendant’s value-added tax for the first year of 2013 against the Plaintiff, KRW 78,650, and value-added tax for the second year of 2013.
Reasons
1. Details of the disposition;
A. C Co., Ltd. (hereinafter “instant corporation”) was a corporation established on March 19, 2013 for the purpose of construction of virtue, apparatus, etc., and was established on March 19, 2013 and was engaged in construction business under Article 310 of the Kucheon-si D Building 310 in Seocheon-si, Busan and was voluntarily closed on September 25, 2014.
The Defendant imposed on the instant corporation the value-added tax of KRW 196,640 for the year 2013, the value-added tax of KRW 33,095,930 for the year 2013, the value-added tax of KRW 27,042,470 for the year 2013, the value-added tax of KRW 17,638,40 for the year 2014, the value-added tax of KRW 17,638,40 for the year 2014, the value-added tax of KRW 13,693,910 for the year 2014, the earned income tax of KRW 248,370 for the year 2013, and KRW 6,828,920 for the corporate tax of KRW 98,74,640 for the
B. The Defendant determined that the representative E of the instant corporation was holding 60% of the shares of the instant corporation and 40% of the Plaintiff, who was the spouse E at the time, according to the list of changes in stocks, etc. submitted by the corporation at the time of filing of corporate tax in 2013.
Accordingly, on July 25, 2014, the Defendant: (a) designated the Plaintiff as the secondary taxpayer for the instant corporation; (b) notified the Plaintiff on July 25, 2013 of the first value-added tax for the year 2013 equivalent to 40% of the Plaintiff’s share in the corporate tax in arrears; (c) the second value-added tax for the year 2013; (d) KRW 10,816,90 of the second value-added tax for the year 2013; (e) KRW 7,05,360 of the first value-added tax for the year 2014; (e) KRW 7,05,360 of the wage and salary income tax for the year 2013; and (e) notified the Plaintiff to pay KRW 2,731,570 of the corporate tax for the business year 2013; and (e) notified the Plaintiff to pay the pertinent tax for the KRW 14,575 and 275 of the instant disposition (hereinafter “instant”).
C. On January 5, 2015, the Plaintiff raised an objection to the Defendant on May 7, 2015, and filed an appeal on May 7, 2015. The Tax Tribunal filed an objection to the instant disposition on August 11, 2015 after the lapse of the period.