제2차 납세의무자지정 처분의 적법 여부[국패]
Whether the designation of the secondary taxpayer is legitimate
Since the Plaintiffs had already transferred the shares as of the date when the tax liability was established, the disposition to designate the secondary tax liability and to notify the payment thereof is unlawful.
Article 39 (Secondary Liability for Tax Payment of Investor)
1. The appeal is dismissed.
2. The costs of the lawsuit are assessed against the defendant.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by