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

The national taxes of which the transferee is liable to pay the secondary tax under Article 41 of the Framework Act on National Taxes shall be those pertaining to the business concerned, and shall be determined by the procedures under the relevant tax-related Acts at the time of transfer or acquisition of the business, and shall not be subject to the secondary tax liability of the transferee of the business with respect to the national taxes imposed on the transferor of the business after transfer or acquisition of the business, or additional dues or delinquent disposal expenses premised thereon

Article 41 of the Framework Act on National Taxes

Supreme Court Decision 80Nu150 Decided September 9, 1980, 80Nu500 Decided March 24, 1981, Supreme Court Decision 81Nu149 Decided February 9, 1982, Supreme Court Decision 82Nu149 Decided December 14, 1982

[Judgment of the court below]

The director of the tax office

Seoul High Court Decision 82Gu380 delivered on February 1, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

Article 41 of the Framework Act on National Taxes requires that the national tax imposed on a business transferee at the time of the transfer or acquisition of the business is determined by the procedures under the relevant tax laws, and that the tax liability for such a business transferor shall not be imposed on the business transferee as to the national tax imposed after the transfer or acquisition of the business or the additional dues or disposition fee for arrears on such premise. (See Supreme Court Decision 80Nu150 delivered on September 9, 1980; Supreme Court Decision 80Nu500 delivered on March 24, 1981; Supreme Court Decision 81Nu149 delivered on February 9, 1982; Supreme Court Decision 82Nu149 delivered on December 14, 1982; Supreme Court Decision 200Nu160 delivered on global income, which is the business transferee, shall not be imposed on the non-party who is the business transferee at the time of the transfer or acquisition of the business; Supreme Court Decision 200Nu1660 delivered on global income after the date of the transfer or acquisition of the business.

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 Kim Young-ju (Presiding Justice)