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조세심판원 조세심판 | 1993-07-09 | 국심1993부0995 | 기타
[Case Number]

National Trial 1993 095, 1993 095



[Types of Decision]


[Summary of Decision]

The original disposition that is deemed to be a substantial shareholder because there is no presentation of reliable data that is merely merely a formal shareholder and is not a substantial shareholder.

[Related Acts]

Article 39 of the Framework Act on National Taxes (Secondary Liability to Pay Taxes)


I dismiss the appeal.


1. Summary of disposition;

The OS Steel Co., Ltd. closed the business on September 25, 1992 and did not pay the value-added tax of KRW 5,474,570 in 192.

On October 31, 1992, the disposition agency regarded the claimant as the oligopolistic shareholder of the above corporation, and designated the secondary tax liability and notified the claimant for the above delinquent amount.

The claimant, who is dissatisfied with the above disposition, filed an appeal on April 10, 1993 through a request for review on December 29 of the same year.

2. Appellant's assertion and opinion of the Commissioner of the National Tax Service;

A. The claimant's assertion

At the time of the establishment of the corporation, the claimant is merely a formal shareholder who did not have invested capital or received dividends or participated in the management only after receiving a request for documents necessary for the establishment from the OOO, other than the representative director of the above corporation and the claimant's fraudulent claimant, and the claimant is not a formal shareholder who was not a shareholder of the above corporation. In addition, even if the above formal shareholder is the above formal shareholder, it is improper to dispose of the above stocks even though it is not a shareholder of the above corporation as of September 25, 1992, which is the date of establishment of the liability for payment of delinquent amount.

(b) Opinions of the Commissioner of the National Tax Service;

The claimant is the head of the OOO other than the claimant who is a major shareholder, and in light of the fact that the total amount of stocks owned by the related parties is 94% of the total amount of issued stocks of the above corporation and the certificate of seal impression is submitted to the competent tax office, the claimant is the actual shareholder

Although the claimant asserts that he/she transferred his/her stocks to an OO other than the claim on January 10, 1992, there is no fact that the securities transaction tax was paid due to the transfer of stocks, and there is no presentation of reliable materials proving other facts of transfer of stocks, the above assertion is groundless.

3. Hearing and determination

This claim is a key issue that considers the claimant as the shareholder of the corporation and assumes the secondary tax liability for the amount in arrears.

According to the statement of stock transfer situation, etc. submitted by the above corporation to the disposal agency, the claimant submitted a certificate of stock investment with a certificate of seal impression at the time of incorporation as a shareholder from the time of incorporation, and even until December 31, 1991, it is recognized that the claimant was a shareholder who owned 4,000 shares of the above corporation (6%) of 62,00 shares

Although the claimant asserts that he was merely a formal shareholder of the above corporation, not a substantial shareholder, and that he was transferred the status of the formal shareholder on January 15, 1992, he did not present reliable data to support this, it is not acceptable.

Therefore, since the disposition agency did not err by deeming the claimant as the actual shareholder of the above corporation and thus made such disposition, it shall be determined as ordered under Articles 81 and 65(1)2 of the Framework Act on National Taxes.