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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-34706 ( October 22, 2017)
Title
Whether the Plaintiff constitutes a person liable for secondary tax payment as a shareholder and manager
Summary
The plaintiff actually held and actually managed the shares of the non-party corporation, and thus, the plaintiff bears the secondary tax liability for the delinquent tax amount of the corporation.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2017Du54333 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff
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Defendant
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Imposition of Judgment
November 1, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent