(a)the Party having a tax law relationship in withholding;

(b) Whether the act of receiving resident tax to be imposed by the tax office is an administrative disposition (negative);

A. With respect to the special collection system of resident tax to be withheld, tax law relations, in principle, exist between the person liable for special collection and the tax office which is the person liable for extraordinary collection, and there is no tax law relationship bilaterally, except that the person liable for special collection has paid the resident tax specially collected at the tax office when the person liable for special collection pays it to the tax office.

B. The obligation of a withholding agent to pay money is established on the basis of the obligation of a person liable for extraordinary collection under tax law to pay money to a taxation authority. Thus, the act of a taxation authority to collect special collection money is merely a mere administrative act, and such receipt is not an administrative disposition as a

(a) Article 22(2)3 of the Framework Act on National Taxes; Articles 55 and 59 of the Corporate Tax Act; Article 173 of the Local Tax Act; Article 179-3(b) of the Local Tax Act; Article 1 of the Administrative Litigation Act;

Cambodian Law Firm (Attorney Choi Young-hoon et al., Counsel for the plaintiff-appellant)

Ulsan City Mayor, Attorney Lee Sung-soo, Counsel for the defendant-appellant

Daegu High Court Decision 81Gu55 delivered on March 9, 1982

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

1. According to the records and judgment of the court below, the non-party corporation's act of collecting 23,751,71 shares of the Corporation against the plaintiff corporation and paying the purchase price. According to Articles 53 through 56, 59, and 122 of the Corporate Tax Act, the non-party corporation's act of collecting corporate tax on the plaintiff's share transfer calculated by 14,231,325,00, and the tax office's act of collecting corporate tax on the ground that the non-party corporation's tax liability under Article 173, 176, 178, and 179-3 of the Local Tax Act cannot be seen as an illegal act of collecting corporate tax on the ground that the non-party corporation's act of collecting corporate tax on the non-party corporation cannot be seen as an act of collecting corporate tax on the ground that the non-party corporation's tax office's act of collecting corporate tax on the non-party corporation's own special collection and the tax office's act of collecting corporate tax on the non-party tax.

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

Justices Jeon Soo-hee (Presiding Justice)