Seoul Administrative Court 2009Guhap6650 ( August 13, 2009)

Seocho 208west 3547 (O. 30, 2009)

The legitimacy of the assertion that the designation of the secondary tax liability is improper on the name of oligopolistic shareholders.

The designation of the person liable for secondary tax payment shall be sufficient if the person is an oligopolistic shareholder and it is necessary to control the management of the corporation or to exercise a substantial right to the shares as an oligopolistic shareholder, and it is difficult to believe that the evidence submitted is sufficient.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of value-added tax of the first term of 2001, the first term of 29,451,780 won, the second term of 2001, the second term of 24,636,600 won, the first term of 202, the second term of 34,770,030 won, the second term of 202, the amount of 16,812,780 won, the first term of 203, the amount of 16,830,220 won, the second term of 203, the second term of 203, the amount of 16,830,220 won, the amount of 6,490,220 won, and the amount of corporate tax of 6,796,180 won for 202, the amount of 5,06,90 won for the business year of 203,7397

The court's reasoning for this case is as follows: "Evidence Nos. 3, 4, 5-1 through 5, 6-1 through 14, 17 through 25, 26-1, 2, 28 through 40, 41-1, 42, 43-1, 44, 44, 46-1 through 4, 47-1, 52-1, 52-3, 52-1, 52-1, 2, 3-2, 2-2, 2-2, and 17 through 45, 47-2, and 551, 2-2, and 17 through 25, 17-25, 26-1, 3-2, 2-2, and 3-2 of this court, 2-B Bank, AAB Bank, and the Korea Federation of Banks," and 40 (2) of the Civil Procedure Act are cited by the court of first instance.

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as it is so decided as per Disposition.