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@article{ART001111569},
author={Wansouk Kim},
title={A Study on the secondary tax liability of the shareholders},
journal={Public Land Law Review},
issn={1226-251X},
year={2005},
volume={25},
pages={287-311}

TY - JOUR
AU - Wansouk Kim
TI - A Study on the secondary tax liability of the shareholders
JO - Public Land Law Review
PY - 2005
VL - 25
IS - null
PB - Korean Public Land Law Association
SP - 287
EP - 311
SN - 1226-251X
AB - 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.
KW - secondary tax liability;oligopolistic shareholders;partner with unlimited liability;related parties;disregard of the corporate entity
DO -
UR -
ER -

Wansouk Kim. (2005). A Study on the secondary tax liability of the shareholders. Public Land Law Review, 25, 287-311.

Wansouk Kim. 2005, "A Study on the secondary tax liability of the shareholders", Public Land Law Review, vol.25, pp.287-311.

Wansouk Kim "A Study on the secondary tax liability of the shareholders" Public Land Law Review 25 pp.287-311 (2005) : 287.

Wansouk Kim. A Study on the secondary tax liability of the shareholders. 2005; 25 287-311.

Wansouk Kim. "A Study on the secondary tax liability of the shareholders" Public Land Law Review 25(2005) : 287-311.

Wansouk Kim. A Study on the secondary tax liability of the shareholders. Public Land Law Review, 25, 287-311.

Wansouk Kim. A Study on the secondary tax liability of the shareholders. Public Land Law Review. 2005; 25 287-311.

Wansouk Kim. A Study on the secondary tax liability of the shareholders. 2005; 25 287-311.

Wansouk Kim. "A Study on the secondary tax liability of the shareholders" Public Land Law Review 25(2005) : 287-311.