Daejeon High Court-2016-Nu-1012 ( October 23, 2016)

If it is obvious that the defendant's disposition on the notification of the designation of the person liable for secondary tax payment by the corporation was not in transit of the previous trial procedure, it is without reason.

The judgment of the court below that disposed of by the plaintiff as the plaintiff did not follow the procedure of the previous trial does not have justifiable grounds, is just and dismissed.

Notice of payment to the person liable for secondary tax payment under Article 12 of the Framework Act on National Taxes shall be the secondary liability for payment by the investor.

Supreme Court Decision 2016Du46342 Decided revocation of the secondary tax liability

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O Head of tax office

Daejeon High Court Decision 2016Nu10112 Decided June 23, 2016

on April 28, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal filed by the Plaintiff did not state the grounds for final appeal within the statutory period, it is so decided as per Disposition by the assent

on December 23, 2016