[제2차납세의무자지정처분취소][집33(1)특,329;공1985.5.15.(752),635]
Whether the disposition of imposing tax on the secondary taxpayer is unlawful if the tax notice on the primary taxpayer does not specify the grounds for calculating the amount of tax (negative)
The secondary tax liability prescribed by the National Tax Collection Act is a so-called secondary and supplementary tax liability in relation to the main tax liability, or a notice of payment to the secondary taxpayer is an independent tax disposition formally. Thus, even if a notice of tax payment to the main taxpayer does not specify the basis for calculating the amount of tax, if the notice of tax payment to the secondary taxpayer is not invalid or revoked and a document stating the tax base and the calculation statement of the amount of tax is attached, such disposition is legitimate.
Articles 12 and 9 of the National Tax Collection Act
[Judgment of the court below]
hill of the tax office
Seoul High Court Decision 82Gu126 delivered on November 9, 1983
The judgment below is reversed and the case is remanded to Seoul High Court.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below decided that the defendant's disposition of imposition of corporate tax, defense tax, etc. as stated in the judgment of April 2, 1981 against the non-party, the non-party, the Busan Special Metropolitan City Industrial Complex Co., Ltd., and the disposition of imposition of corporate tax, defense tax, and Class A earned income tax, etc. as stated in the judgment of the court below was unlawful, and that the tax amount and the payment deadline are not specified, and that the defendant did not specify the grounds for calculating the tax amount. In imposing corporate tax on the non-party and the non-party, the second taxpayer of the above national tax additional tax as to the above company, upon considering the provisions of Article 37 of the Corporate Tax Act, Article 99 of the Enforcement Decree of the Corporate Tax Act, Article 9 of the National Tax Collection Act, Article 9 of the National Tax Collection Act, and Article 9 of the National Tax Collection Act, the calculation statement of the tax base and tax amount are stated in the notice
However, the second tax liability under Article 12 of the National Tax Collection Act is a so-called additional and complementary measure in relation to the main tax liability in terms of its institutional purpose and content, or a notice of payment to the second tax obligor is an independent tax disposition formally. In light of the purport of the notice of tax payment stating the tax base and calculation specifications of the amount of tax and the purpose of the notice of tax payment in the original adjudication is to inform the taxpayer in detail of the fairness of tax administration and the details of the disposition, and to provide the convenience in filing an objection, if the defendant notified the above company of the notice of tax payment without specifying the basis for calculating the amount of tax in the original adjudication, even if the notice of tax payment was issued without specifying the basis for calculating the amount of tax and the documents stating the calculation specifications of the tax base and amount of tax are not invalid or cancelled, the defendant's disposition of tax payment against the plaintiff is legitimate, but the court below did not review this point and did not err in the misapprehension of legal principles as to the above disposition of tax payment, Article 97 of the Corporate Tax Collection Act and Article 97 of the Enforcement Decree of the same Act.
Therefore, the judgment of the court below is reversed, and the case is remanded to the Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jong-soo (Presiding Justice)