[법인세등부과처분취소][공1990.1.15(864),168]
Whether the disposition imposing corporate tax and value-added tax is appropriate, designating a retired employee prior to the corporate merger as a secondary taxpayer (negative)
A secondary taxpayer of a corporation shall be a general partner of a corporation as of the date the liability to pay corporate tax and value-added tax is established, and the date the liability to pay corporate tax and value-added tax is terminated at the end of the taxable period. In principle, the business year which is the taxable period of corporate tax is one fiscal period, but when a corporation is extinguished by a merger during the business year period, the taxable period of value-added tax shall be divided into one year and one two terms, and the taxable period of value-added tax shall be divided into one year and one two terms, but the taxable period of value-added tax shall be the expiration of the taxable period, but the expiration of the taxable period of a corporation which is extinguished by a merger shall be deemed to be the date the merger is completed, and if a partnership company is merged with a corporation
Article 21(1)1 and 7 of the Framework Act on National Taxes, Article 39 subparag. 1 of the same Act, Articles 5 and 6(2) of the Corporate Tax Act, Articles 3(1) and 3(3) of the Value-Added Tax Act, Article 10(2) of the Enforcement Decree of the same Act
[Judgment of the court below]
The director of the tax office
Seoul High Court Decision 86Gu266 delivered on May 4, 1989
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigant are examined.
According to the provisions of Article 21(1)1 and 7 of the Framework Act on National Taxes, Article 39 subparag. 1 of the Corporate Tax Act, Articles 5 and 6(2) of the Corporate Tax Act, Article 3(1) and (3) of the Value-Added Tax Act, and Article 10(2) of the Enforcement Decree of the same Act, a person with no tax payment obligation for the second tax payment of a corporation shall be a person with no tax payment obligation as of the date on which the liability for tax payment is established, and the date on which the liability for corporate tax and value-added tax is established shall be the end of the taxable period. The taxable period of corporate tax shall, in principle, be one accounting period or a corporation is extinguished by a merger during the business year, the date on which the merger is registered shall be deemed the business year, and the taxable period of value-added tax shall be one year and two years for the value-added tax shall be divided
According to the records, there is no evidence to deem that the non-party company in Seodaemun-gu discontinued its business by the transfer of the real estate in this case, but since the merger was registered on the same day on December 2, 1983 with the non-party company in the Seoul Special Industry Co., Ltd., the date on which the liability to pay corporate tax and value-added tax was established is the same day. Since the plaintiff was found to have withdrawn the above merger company on August 17, 1983, the judgment of the court below which held that the disposition of this case was unlawful by designating the plaintiff who is not a member of the above merged company as the second taxpayer as of the date on which the above liability to pay taxes was established is in accordance with the above purport, and there is no violation of the rules of evidence or omission of judgment as pointed out in the process
Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Chang-chul (Presiding Justice)