[제2차납세의무자지정처분취소][공1982.12.15.(694),1101]
Whether a person who has acquired only a construction business license of a company in a discontinuance of business constitutes a transferee of business under Article 41 of the Framework Act on National Taxes (negative)
The secondary tax liability prescribed in Article 41 of the Framework Act on National Taxes refers to the person who comprehensively succeeds to all the rights and obligations concerning the business by workplace, and the person who has acquired only a license for construction business of a non-party company in a closure status as the Plaintiff does not fall under the transferee of the business.
Article 41 of the Framework Act on National Taxes, Article 22 of Enforcement Decree of the Framework Act on National Taxes
Jinwon General Facility Co., Ltd., Counsel for the plaintiff-appellant
The Head of Seoul District Tax Office
Seoul High Court Decision 82Gu57 delivered on May 12, 1982
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below acknowledged that the non-party 1 corporation (the non-party company) transferred the investment certificate of the construction mutual aid association remaining as its sole company property to another company on August 20, 1979 and separately transferred and acquired only the construction business license from among those in the closure of business, and that the plaintiff obtained only the construction business license from the non-party company (the non-party company) from the plaintiff on February 13, 1980. In light of the records of the records, the court below was just in examining the process of cooking evidence conducted by the court below, and there was no violation of the rules of evidence or incomplete deliberation or violation of the rules of evidence. The business transferee with the second tax liability under Article 41 of the Framework Act on National Taxes refers to the person who comprehensively succeeded to all the rights and obligations of the non-party company (Article 22 of the Enforcement Decree of the Framework Act on National Taxes). Accordingly, the plaintiff cannot be viewed as the person who comprehensively succeeded to all the rights and obligations of the non-party company under Article 41 of the Framework Act.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Jeong Tae-tae (Presiding Justice)