[법인의제2차납세의무자지정처분취소][집31(2)특,106;공1983.6.1.(705),839]
Whether a person who takes over only a business license falls under the transferee of the business under Article 41 of the Framework Act on National Taxes (negative)
In the transfer and acquisition of a license for electrical construction business, a person who simply obtains a license for electrical construction business does not constitute a person who comprehensively succeeds to all the rights and obligations concerning the business under Article 41 of the Framework Act on National Taxes and Article 22 of the Enforcement Decree of the same Act.
Article 41 of the Framework Act on National Taxes, Article 22 of the Enforcement Decree of Income Tax Act
Co., Ltd.
Head of Yongsan Tax Office
Seoul High Court Decision 81Gu37 delivered on November 30, 1982
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below acknowledged the following facts based on the evidence of the court below: the plaintiff purchased the first-class electrical construction business license owned by the non-party 1 and the non-party 2, such as the non-party 1, the non-party 1, and the transfer of the above electrical construction business license. The Do is limited to the electrical construction business license, and unlike others, the transfer of the above simple electrical construction business license does not constitute the successor of all rights and obligations related to the business comprehensively under Article 41 and Article 22 of the Enforcement Decree of the Framework Act on National Taxes. In light of the records, the judgment of the court below is just and it is not erroneous in the misapprehension of the rules of evidence of the lawsuit or the legal principles on the transfer of the business with the second tax liability, and the remaining theory is not accepted as it is based on the premise that the plaintiff succeeded to all rights and obligations related to the business of the non-party 1 and the non-party 2 comprehensively
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 Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young