The meaning of the business transferee who bears the secondary tax liability.

Article 41 of the Framework Act on National Taxes and Article 22 of the Enforcement Decree of the same Act comprehensively succeeds to all rights and obligations concerning the business referred to in Article 41 of the same Act means the transferee’s succession to the legal status to the same extent as that of the transferor by taking over all rights and obligations, such as business rights and claims, debts, etc. concerning the business from the transferor as well

Article 41 of the Framework Act on National Taxes and Article 22 of its Enforcement Decree

Supreme Court Decision 82Nu311 Decided April 24, 1984

[Judgment of the court below]

The Director of Gangnam District Office

Seoul High Court Decision 85Gu86 delivered on February 26, 1986

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Article 41 of the Framework Act on National Taxes and Article 22 of the Enforcement Decree of the same Act comprehensively succeeds to all rights and obligations relating to the business should be the transferee's succession to the legal status to the same extent as that of the transferor by taking over all rights and obligations related to the business from the transferor as well as all rights and obligations related to the business, such as business rights and claims and obligations related to the business from the transferor (see Supreme Court Decision 82Nu311, Apr. 24, 1984).

2. The court below determined that the plaintiff's previous employees were dismissed from the non-party on October 20, 1983 on the underground floor of the Gangnam-gu Seoul ( Address omitted) △△△△△ Group's automobile transport equipment, furniture, and facilities in total at KRW 160,00,00 as a whole, the lease contract for the building was concluded again with the owner of the building, but the business from December 4, 1983 to December 31 of the same month was not subject to any rights or obligations as to credit sales and credit purchase which occurred until the above non-party's transfer. The court below found that the non-party's previous employees were dismissed from office as of December 31, 1983 and were not subject to any duty to pay taxes on the non-party's retirement allowance, and that the plaintiff was not subject to any duty to pay taxes on the non-party's retirement allowance, and that the non-party's previous employees were not subject to any duty to pay taxes on the non-party 1, 1983.

3. Therefore, the appeal shall be dismissed, and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Yoon Yoon-tae (Presiding Justice)