종합소득세부과처분무효확인 등
The plaintiff's appeal is dismissed in entirety.
2. The costs of appeal shall be borne by the plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons why a party member of the circumstances of the disposition states are the same as the corresponding part of the judgment of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. The Defendants asserted that the judgment on the main safety defense of the Defendants does not constitute a disposition of imposition against which the instant additional dues are subject to appeal litigation. Thus, the Plaintiff’s lawsuit on the instant additional dues payment notice is unlawful.
Article 39(1) of the former Framework Act on National Taxes (amended by Act No. 16097, Dec. 31, 2018) provides that “If the property of a corporation is insufficient to cover the national tax, additional dues, and disposition fee for arrears imposed on or to be paid by the corporation with the property of the corporation, any of the following persons as of the date on which the national tax liability is established shall assume the secondary tax liability for the shortage:
In addition, Article 12 of the National Tax Collection Act provides that "the head of a tax office intends to collect a taxpayer's delinquent amount from a secondary taxpayer, he/she shall notify the taxpayer of the tax period, tax item, amount of delinquent amount to be collected, basis for calculation thereof, deadline for payment, place of payment, the amount to be collected from the secondary taxpayer, the basis for calculation thereof, and other necessary matters. In such cases, he/she shall notify the taxpayer of such fact." Article 3 (1) 2 of the former National Tax Collection Act (amended by Act No. 16098, Dec. 31, 2018) defines "amount in arrears" as "the amount in arrears includes national taxes, additional dues, and expenses for disposition on default."
In light of the above provisions, unlike the additional dues for the principal taxpayer naturally derived from the provisions of the law without the procedure for the confirmation of the tax office, the secondary tax liability for the additional dues is as above.