1. The plaintiff's appeal is dismissed.

2. The costs of the lawsuit after the appeal shall be borne by each person.

purport, purport, and.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, except for the addition of Paragraph 2 to "the judgment on the defense of principal safety by the defendant", and therefore, it is identical to the judgment of the court of first instance. Thus, it is also accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

The disposition of this case is deemed to be unlawful retroactively on the ground that the non-party corporation paid all of the delinquent taxes." The disposition of this case is not deemed to be unlawful retroactively.

2. Judgment on the defendant's main defense

A. The Defendant’s assertion that the secondary tax liability borne by the Plaintiff was extinguished due to the Defendant’s total payment of the delinquent tax amount. Therefore, the instant lawsuit has no interest in litigation.

B. Determination 1) Since the secondary tax liability is established separately from the main tax liability, or is based on the existence of the main tax liability, the grounds for the secondary tax liability have the so-called in principle, which may affect the secondary tax liability (see, e.g., Supreme Court Decision 2006Du14926, Jan. 15, 2009). According to the evidence No. 2, it is recognized that the non-party corporation has paid all the delinquent tax amount related to the disposition of this case at the closing date of the argument of this case. The Plaintiff’s secondary tax liability automatically extinguished by the non-party corporation’s payment of all the delinquent tax amount related to the disposition of this case. However, even if the secondary tax liability of this case was extinguished, the external form of the disposition of this case remains remaining. Thus, if the disposition of this case is defective, the Plaintiff has a legal interest to seek cancellation of the disposition of this case to eliminate the legal uncertainty following the remaining external form of the disposition of this case.

Furthermore, the notice of payment to the second taxpayer has the nature of independent disposition against the principal taxpayer.