제 2차납세의무자인 과점주주의 요건과 그 제한

This decision is made on whether the person who owns 53% of total issued shares of a company has the secondary liability to imburse unpaid corporate tax of the company as an oligopoly stockholder. The aforementioned stockholder claimed that he/she did not meet the practical conditions of an oligopoly stockholder who had secondary tax liability, whereas the Supreme Court acknowledged that the stockholder met the conditions and therefore he/she had second tax liability. This thesis intends to study the validity of the Supreme Court's decision by examining how related legislations were conceived, enacted and revised, as well as the significance, conditions and theoretical basis of the secondary tax liability. At a time when the tax liability of an oligopoly stockholder is increasingly limited by Framework Act on National Taxes, the decision seems to have been made to serve as a countermeasure to this trend, to head off any tax evasions that occur by taking advantage of the limited liability of the oligopoly stockholder. This decision is meaningful as it aims to prevent an oligopoly stockholder from eschewing secondary tax liability. However, the decision does call for close examination in that the stockholder who owns more than 51% of shares of a company but who does not or cannot, in any practical manner, exercise his/her right is also made liable to pay corporate taxes.