Suwon District Court 2010Guhap1041 ( November 03, 2010)

Appropriateness of the secondary disposition of designating the person liable for tax payment to oligopolistic shareholders

The father prepared a power of attorney to delegate his authority to the overall business of the company, but if only the nominal shareholder is a nominal shareholder, it is not necessary to prepare a power of attorney, and thus the assertion that he is a nominal shareholder is not persuasive.

2010Nu42869 Notice of designation of the person liable for secondary tax payment

XX

Head of Ansan Tax Office

Suwon District Court Decision 2010Guhap1041 Decided November 3, 2010

August 31, 2011

September 28, 2011

1. The plaintiff's appeal is dismissed.

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

The disposition of imposition of value-added tax for the second term portion of 2004 imposed on the Plaintiff on December 18, 2008 by the Defendant and KRW 1,358,020 for the first term portion of 200, and KRW 1,358,020 for the first term portion of 205, shall be revoked.

The reasoning of the judgment of the first instance is reasonable, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In the appellate court, the plaintiff's 'AA', the plaintiff's 's 'the plaintiff's 's 's 'A', was offered joint and several sureties with the loan obligations at the time of purchasing 16 tons of 'A' and 'A', and thereafter, the 'A's 'A', 'A', 'A', 'A', 'A', 'the 16 tons of 'A' and 'A' were offered joint and several sureties with the loan obligations at the time of purchasing 16 tons of 'A' and 'A', 'A', 'A', 'A', and 'A', 'A' did not pay for 'O

In accordance with the plaintiff's above assertion, "B" testified to the effect that "B" took over the loan obligation of 86 million won for environmental development and additionally paid 16 million won in cash to this B" (hereinafter "transfer of this case") under the condition that "B" takes over about 200 million won in the market price, and transferred the right to manage the environment development (the shares of this case) to the plaintiff (hereinafter "transfer of this case"). However, in contrast with the above statement, "P environment development at the time of transfer of this case" did not bear other obligations than the loan obligation of OF, and it is hard to find that "B itself does not have any other obligation than the loan obligation of 00,000 won for 40,000 won until the transfer of this case under the name of the plaintiff. It is hard to find that the plaintiff's assertion that the transfer of this case goes against the plaintiff's 1's joint and several guarantee obligation of 50,000 won until the date of the transfer of this case.