(a) The meaning of the comprehensive succession of all rights and obligations concerning the business under Article 22 of the Enforcement Decree of the Framework Act on National Taxes;

B. Whether the transferee of a contract for the transfer of license for electrical construction business constitutes the transferee of the business under Article 41 of the Framework Act on National Taxes (negative)

C. Whether a person authorized by the Minister of Power and Resources as the transferee of the business can be seen as a comprehensive transferee for a contract for acquisition of a license for electrical construction business (negative)

(a) For the purpose of comprehensively succeeding to all rights and obligations concerning the business as referred to in Article 41 of the Framework Act on National Taxes and Article 22 of its Enforcement Decree, the transferee should succeed to the legal status to the same extent as the transferor does by taking over not only the transferor’s entire business facilities, but also all personal and material rights and obligations such as goodwill and claims, debts, etc. relating to

B. The Plaintiff received a license for the electrical construction business from the non-party company, and the said company will take over the previous records of the business and employ them, and the above company is already entering into and complete the construction without the request of the client for the change of the contract, and if the client requests the change of the contract, it is difficult to see the Plaintiff as the transferee of the electrical construction business comprehensively taking over the above company's electrical construction business.

C. The authorization of the chief of the power resource department under Article 10(1) of the Electrical Construction Business Act is merely a supplementary act to complete the legal effect of the transfer and acquisition of electrical construction business between the parties. If the Plaintiff and the non-party company’s contract for the transfer and acquisition of the instant license cannot be seen as a comprehensive succession to the business, even if the above party’s agreement for the transfer and acquisition between the above parties is approved by the chief of the power resource department, it cannot be readily concluded that the Plaintiff is the transferee of the above company’

(b)Article 41 of the Framework Act on National Taxes, Article 22(c) of the Enforcement Decree of the Framework Act on National Taxes, Article 10(1) and Article 11 of the Electrical Construction Business Act;

A. Supreme Court Decision 81Nu134 delivered on December 13, 1983

[Judgment of the court below]

Head of Suwon Tax Office

Seoul High Court Decision 81Gu701 delivered on May 12, 1982

The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

According to the reasoning of the judgment below, the court below concluded a contract for the transfer and acquisition of electrical construction business license between the plaintiff and the non-party company's non-party company's owner of electrical construction business on July 20, 1980. The non-party company received gold KRW 8,00,000 from the plaintiff and transferred the above license to the plaintiff, which included the records of performance before January 1, 1980, and transferred them to the plaintiff, and decided to employ the plaintiff, and the non-party company will continue to work without the client's request for the change of contract, and the non-party company's contract is completed without the employer's request for the change of contract, and the plaintiff agreed to complete the remaining construction after the change of contract. The plaintiff accepted the non-party company's license as well as the non-party company's acquisition of the non-party company's license and succeeded to all rights and duties of the corporation under construction and construction as it is. Therefore, the plaintiff succeeded to the status of the non-party company under Article 11 of the Electrical Construction Business Act.

However, according to Article 41 of the Framework Act on National Taxes and Article 22 of the Enforcement Decree of the same Act, a transferee of a business refers to a person who comprehensively succeeds to all rights and obligations concerning the business (excluding accounts receivable and accounts payable) by workplace. A comprehensive succession to all rights and obligations concerning the business under the above Act must take over all rights and obligations from a transferor as well as all rights and obligations concerning the business and goodwill and its business from a transferor to the same extent as that of a transferor (see Supreme Court Decision 81Nu134 delivered on December 13, 1983). Thus, it is difficult to view the plaintiff as a transferee of a business comprehensively taking over the electrical construction business of a non-party company. According to Article 10 (1) of the Electrical Construction Business Act, which was in force at the time of this case, if a construction business operator intends to transfer, acquire, or merge the construction business, the transferee and the non-party corporation can comprehensively be viewed as a transferee or transferee of the above construction business, and thus, the court below's decision that the transferee or transferee will succeed to the above legal status of the transferee.

Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Chang-chul (Presiding Justice)