Scope of taxes for which a business transferee is liable for secondary tax payment;

(a) If the secondary tax liability is imposed on the assignee of the business in accordance with Article 41 of the Framework Act on National Taxes, it is required to be the tax already imposed at the time of the transfer of the business;

Article 41 of the Framework Act on National Taxes

Supreme Court Decision 87Nu1174 Decided April 12, 1988

News Co., Ltd.

The director of the tax office

Seoul High Court Decision 89Gu4460 delivered on August 22, 1989

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

If the second tax liability is imposed on the transferee of the business pursuant to Article 41 of the Framework Act on National Taxes, it is required that the tax already imposed at the time of the transfer of the business (see Supreme Court Decision 87Nu1174 delivered on April 12, 198). Accordingly, the court below's decision that the defendant's disposition that the plaintiff designated the plaintiff as the second tax obligor is unlawful because it was based on the national tax, etc. imposed on the above non-party 1 after receiving the business from the non-party 1 is justified.

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

Justices Ansan-man (Presiding Justice)