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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (formerly, C Co., Ltd.; hereinafter “B”) was established on June 9, 2003 for the purpose of civil engineering projects with D location at Yangju-si, and was closed on April 29, 2013. From 2010 to 2012, 395,146,790 won in total, including value-added tax and corporate tax, were delinquent.
B. At the time when B’s liability for tax payment was established, the Defendant deemed that the total shares owned by the Plaintiff and its related parties constitute 100% of the total shares issued B (20,000 shares) and imposed and notified the Plaintiff as the secondary taxpayer and imposed KRW 39,541,679 equivalent to the Plaintiff’s share ratio (10%) out of the tax amount in arrears.
(hereinafter “instant disposition”)
C. On August 31, 2015, the Plaintiff appealed and filed a national tax review with the Commissioner of the National Tax Service, but was dismissed on October 22, 2015.
[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, 10 evidence, Eul evidence 1 and 2, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion is unlawful in the disposition of this case where the plaintiff designated the representative of B and the plaintiff as the representative of E at the request of each type, and the plaintiff was merely registered as the shareholder and did not have invested in B or participated in management.
(b) as shown in the attached Form of the relevant statutes;
C. Determination of whether an oligopolistic shareholder constitutes an oligopolistic shareholder under Article 39(2) of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201) and Article 39 subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 11845, May 28, 2013) is a member of a group of shares holding at least 51/100 of the total number of shares issued by the relevant corporation. It does not need to be a person who, by himself/herself, exercises de facto control over the management of the relevant corporation or exercises de facto control over the rights to shares issued by the relevant corporation.
On the other hand, the tax authority's holding of shares.