The scope of taxes to be paid by the business transferee shall be limited to the secondary tax liability.

Tax to be paid by the business transferee shall be the national tax already imposed on the transferor at the time of transfer of the business, and it shall also be the tax to be incurred in operating the business.

Article 41 of the Framework Act on National Taxes, Article 12 of the National Tax Collection Act

Supreme Court Decision 74Nu269 delivered on July 11, 1978, 80Nu150 Delivered on September 9, 1980

Kudong Gas Industry Corporation

Head of Mapo Tax Office

Seoul High Court Decision 83Gu135 delivered on November 18, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal No. 2 are examined.

Article 41 of the Framework Act on National Taxes provides that if the property of the transferor is insufficient to cover national taxes, additional dues and disposition fees for arrears with respect to the business that the transferor is imposed on or is payable by the transferor, the transferee of the business determined by the Presidential Decree shall be subject to secondary tax liability for the shortage. This purport of Article 12 of the National Tax Collection Act is the same as that of Article 12 of the National Tax Collection Act, which states that the tax that is liable to pay secondary tax shall not be the national tax that has already been imposed on the transferor at the time of the transfer of the business, but shall be the tax that is incurred in the operation of the business (see, e.g., Supreme Court Decision 74Nu269, Jul. 11, 198; Supreme Court Decision 80Nu150, Sept. 9,

Therefore, after the Plaintiff acquired a construction business license, equipment, etc. from a non-party 21 on December 21, 1981, the original adjudication on December 6, 1982 that the Plaintiff’s disposition of this case, which was designated as the secondary taxpayer, is just and reasonable, and against the above party’s opinion, the business transferee should bear the secondary tax liability, regardless of the time of the transfer of the business, since it is merely an independent opinion that the business transferee should bear the secondary tax liability.

On the other hand, the theory that it is impossible to impose prior to the transfer of business because it is impossible to know the fact of the transfer, the transfer of business, or the transfer of business, is due to the misunderstanding of the party members' opinion or the time of original adjudication that the business should be imposed prior to the transfer of business.

Therefore, the disposition of this case on the first ground of appeal that the Plaintiff’s acquisition of a construction business license, equipment, etc. from the above Oral Facility Co., Ltd. constitutes a comprehensive acquisition by transfer of business is unnecessary. Therefore, the disposition of this case cannot be revoked in this respect. Therefore, the revocation of the disposition of this case is justifiable and the appeal is dismissed as it is without merit. It is so decided as per Disposition by the assent of all participating Justices with respect

Justices Lee Il-young (Presiding Justice)