Suwon District Court 2012Guhap3021 ( October 14, 2013)

The early appellate court 2012 middle 1461

Any disposition which is designated and notified as the secondary taxpayer by the investor as of the date on which the liability to pay the delinquent tax of the delinquent corporation is established shall be justified.

According to the statement of stock change, the plaintiff is an oligopolistic stockholder of a delinquent corporation as of the date of establishment of tax liability, and the person who acquired shares from the plaintiffs is the same as the plaintiff, but fails to present an objective reason for failure to report stock change for a considerable period of time after the acquisition of shares.

2013Nu15363 Revocation of Disposition of Imposition of Value-Added Tax

IsaA

Head of the Office of Government

Suwon District Court Decision 2012Guhap3021 Decided May 14, 2013

November 8, 2013

December 13, 2013

The appeal by the plaintiff (appointed party) is dismissed.

Expenses for appeal shall be borne by the plaintiff (appointed party).

Cheong-gu Office

The Defendant’s imposition of value-added tax (including additional charges) on the Plaintiff (Appointed Party) on October 14, 201, and the imposition of value-added tax (including additional charges) on the same day on the designated parties, and the imposition of value-added tax (including additional charges) on the OO members on the same day and the imposition of additional charges on the OO members on November 7, 201, respectively, shall be revoked.

subsection (1)

Of the judgment of the court of first instance, the part seeking revocation is revoked. The defendant's imposition of value-added tax (including additional dues) by the Korea OOOOOOO members against the plaintiff (appointed party) on October 14, 201 and the designated parties on the same day shall be revoked.

The reasons for this decision are as follows: (a) the part on the imposition of additional charges by the Plaintiff (Appointed Party) against both the appointed parties who did not appeal shall be deleted from 3, 7, 4, 7, 7, and 4, 1, 1, 1, 1, 1, 1, 1, 1, 2,

Therefore, the judgment of the court of first instance is legitimate, and the appeal by the plaintiff (appointed party) is dismissed. It is so decided as per Disposition.