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1. On May 26, 2015, the Defendant designated the Plaintiffs as secondary taxpayers of D Co., Ltd. and provided them to the Plaintiffs.
Reasons
1. Amount of delinquent tax (unit: 145,952,960 on June 30, 2014; 153, 198,720 on April 25, 2014; 153, 473, 520 on March 15, 2015; 20 on September 31, 2014; the amount of delinquent tax withheld at source on September 30, 2014:
A. D Co., Ltd. (hereinafter “instant company”) started business on March 23, 2006 and started construction business, etc., and closed ex officio on March 31, 2015.
The instant company failed to pay KRW 313,625,20 in total and KRW 56,841,520 in total and KRW 56,841,520 in the business year 2014 as follows.
B. The number of shares issued by the instant company is 80,000 shares. On December 31, 2014, the detailed statement on the change of shares, etc. issued by the instant company is recorded as holding 30,000 shares, the father of the Plaintiffs, F, the mother of the Plaintiffs, 20,000 shares, and 10,00 shares, respectively.
C. On April 24, 2015, pursuant to Article 39 subparag. 2 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter the same), the Defendant deemed the Plaintiffs as oligopolistic stockholders of the instant company at the time when the liability for tax payment is established, and designated the secondary taxpayer. On May 26, 2015, the Defendant notified the Plaintiffs, respectively, of each of the national taxes amount in arrears of the instant company, which falls under the Plaintiffs’ share ratio (12.5% each, 46,308,340 won in total by the Plaintiff) in the separate list of the disposition amount in arrears of the company’s national taxes.
(hereinafter referred to as "each disposition of this case"). / [Grounds for recognition] The entry of Gap Nos. 1, 2, 4 through 7, 9, and 20, Eul evidence No. 1 (including relevant numbers), and the purport of the whole pleadings.
2. Whether each of the dispositions of this case is legitimate
A. Article 39 subparag. 2 of the former Framework Act on National Taxes is defined by Presidential Decree among shareholders or one limited partner and his/her related parties.