Seoul Administrative Court 2008Guhap19529 ( October 10, 2008)

National High Court Decision 2007Du4942 (O1, 2008)

It is determined by whether the oligopolistic shareholder is a member of a group of shares owned by the majority.

Although it is not an oligopolistic shareholder because it does not participate in the management of the company, it cannot be determined that it is not an oligopolistic shareholder, and the claimant is the representative of the company, the fact that he/she has served as the representative of the company, the fact that he/she has received benefits, and

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

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

제1심 판결을 취소한다. 피고가 2007. 6. 26. 원고를 주식회사 @@@@@@테크의 제2차 납세의무자로 지정하여 원고에 대하여 한 별지 과세목록 기재 법인세 및 부가가치세 부과처분을 모두 취소한다.

The reason why the court should explain in this decision is the same as that of the judgment of the court of first instance, except for the case where the "list of taxation" among the reasons of the judgment of the court of first instance is used as the "list of taxation attached to this judgment", so it shall be dismissed in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. Since the judgment of the court of first instance is legitimate, the plaintiff's