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(영문) 서울고등법원 2015.10.14 2015누32812
부가가치세등부과처분취소
Text

1. Revocation of a judgment of the first instance;

2. On November 20, 2012, the Defendant’s entry in the column of “(s)” in the attached Table 1 List as to the Plaintiff.

Reasons

Details of the disposition

On January 15, 199, B Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) was established for the purpose of planning, drawing, printing, etc. of publications, and at the time of incorporation, the total number of issued stocks was KRW 10,000 (one share amount of KRW 5,000), KRW 50,000,000, and KRW 12,000,000 (one share of KRW 5,000), and KRW 60,000,000, and KRW 22,000,00,000, and thereafter, the total number of issued stocks was KRW 110,00,00,00.

According to the statement on the changes in stocks, etc. of the non-party company, at the time of incorporation of the non-party company, the non-party company holds 4,500 shares of the above 10,00 shares of D (the plaintiff's birth), 3,50 shares of the plaintiff (35%) of the 10,00 shares of the above 10 shares of the non-party company, 3,50 shares (10%) of the plaintiff, 50 shares of E (D's spouse), 1,00 shares of 1,00 shares of the 50 shares (5%) of the F, and 500 shares of G (5%) of the above 22,00 shares of the issued shares of the non-party company. After offering new shares, D held 9,900 shares (45%) of the above 22,00 shares of the company, the plaintiff held 7,70 shares (3

On July 4, 2011, the non-party company was decided to discontinue the rehabilitation procedures by the above court on October 24, 201, and the non-party company was voluntarily closed on October 30, 2012.

The defendant issued a tax notice to the non-party company to pay taxes of KRW 203,782,420 in total amount of value-added tax, corporate tax, and wage and salary income tax as stated in the list of [Attachment 1], and the non-party company, the main taxpayer, determined that the non-party company is not capable of paying the above delinquent tax due to its own property, and that the plaintiff falls under the oligopolistic shareholder (35%) of the non-party company, deeming the plaintiff as the oligopolistic shareholder of the non-party company, on November 20, 2012, the non-party company designated the plaintiff as the second taxpayer of the non-party company and to pay the plaintiff national tax of KRW 71,323,260 in total as stated in the list of the above investment shares.

hereinafter referred to as "the case."

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