Whether the disposition of the delinquent corporation designated as the secondary taxpayer is legitimate

Although the plaintiffs asserted that they are merely shareholders of the non-party company in the form of the non-party company, there is no evidence to acknowledge this, the plaintiffs are oligopolistic shareholders as of the date when the liability to pay delinquent national taxes is established and are in a de facto position to exercise rights to the shares of the non-party company

Article 39 (Secondary Liability to Pay Taxes by Investor)

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. On June 2, 2004 and April 21, 2005, the Defendant revoked the imposition of KRW 30,075,350 in total by designating the Plaintiff as the secondary taxpayer with respect to each corporate tax, value-added tax, and income tax (collection) stated in the separate taxation list against the non-party ○○ Industries Co., Ltd.

1. The reasoning for the judgment of the court concerning this case is as stated in Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, except for the following additional parts, and therefore, the reasoning for the judgment of the court of first instance is as stated in Article 1(2) of the same Act.

Judgment on the assertion that the plaintiff raised additionally in the trial of the party.

The plaintiff, on March 3, 2003, established the non-party company ○○ Industrial Complex (hereinafter referred to as the "non-party company") and actually operated the company, resigned from the office of audit on the register of the plaintiff on March 3, 2003, and sold 740 shares among the non-party company's shares 3,100 shares in the name of the plaintiff on June 10, 2003 to ○○○, 1,180 shares, respectively. Thus, the tax disposition in this case is unlawful, and at least the part for which the tax liability was established after the above transfer date should be revoked.

On April 204, the Plaintiff transferred 3,100 won per share to the head of the tax office having jurisdiction over 00 on April 20, 2004, and submitted a return of tax base of transfer income and securities transaction tax base to the Defendant on April 30, 2004, and 1,180 shares out of 3,10 shares were submitted to the Defendant on April 30, 200. The Plaintiff’s 3,10 shares were written to 0,000 shares and 740 shares were transferred to 0,000 shares to 0,000 shares issued to 20,000 shares, and the Plaintiff’s 2,00 shares were not so notified to 3,00 shares issued to 0,00 shares. The Plaintiff’s 2,00 shares issued to 0,000 shares each of the above 3,00 shares shares issued to 0,000 shares issued to 0,000 shares.

2. Thus, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.