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TITLE Supreme Court Decision 2018Du36110 Decided May 16, 2019 ¡¼Revocation of Disposition Imposing Corporate Tax¡½ [full Text]
Summary
Purport and method of interpreting Article 39 of the Framework Act on National Taxes stating the secondary tax liability of an oligopolistic shareholder
Whether the secondary oligopolistic shareholder can be deemed as an oligopolistic shareholder prescribed in Article 39 Subparag. 2 of the Framework Act on National Taxes on the sole basis of the circumstances in which he/she is an oligopolistic shareholder of the first oligopolistic shareholder (negative in principle)
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