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A Study on the secondary tax liability of the shareholders

  • Public Land Law Review
  • Abbr : KPLLR
  • 2005, 25(), pp.287-311
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Wansouk Kim 1

1서울시립대학교

Accredited

ABSTRACT

If the whole property of a juristic person is not sufficient for appropriating national taxes which have been imposed upon it or should be paid by it, oligopolistic shareholders shall be secondarily liable to the shortage as of the date of the occurrence of the liability to pay the national tax. This is called secondary tax liability of shareholders. Some people are raising questions on fundamental legitimacy of the current secondary tax liability of oligopolistic shareholders. Therefore, this study examines the reason why shareholders, the third party, should be held responsible for the supplementary tax payment, or theoretical grounds or legitimacy of shareholders' secondary tax liability.In addition, based on the examination, this study reviews whether or not shareholders' secondary tax liability should remain and presents legal measures to improve the system.

Citation status

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