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

Under the provisions of Article 41 of the Framework Act on National Taxes, the national taxes, additional dues and disposition fees for arrears for which the business transferee is liable for the secondary tax liability are already imposed on the transferor at the time of the transfer of the business.

Article 41 of the Framework Act on National Taxes

Supreme Court Decision 80Nu150 Decided September 9, 1980, 83Nu63 Decided November 22, 1983, Supreme Court Decision 83Nu45 Decided December 13, 1983, Supreme Court Decision 83Nu705 Decided April 24, 1984

Sung General Forestry Construction Corporation

The Director of Gangnam District Office

Seoul High Court Decision 84Gu164 delivered on August 24, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The defendant's grounds of appeal are examined.

Article 41 of the Framework Act on National Taxes requires that the national tax, additional dues, and expenses for disposition on default imposed on the transferor at the time of the transfer of the business is the tax already imposed on the transferor pursuant to the provisions of Article 41 of the same Act. Since the opinion is expressed on the part of the party members (see Supreme Court Decision 80Nu150 delivered on September 9, 1980; Supreme Court Decision 83Nu63 delivered on November 22, 1983; Supreme Court Decision 83Nu45 delivered on December 13, 1983). In this regard, the court below decided that the plaintiff was not imposed on the non-party company at the time of the transfer of the construction business from the non-party company and decided that the disposition on the non-party company's second tax payment was unlawful, and it cannot be said that there was an error of incomplete deliberation or misunderstanding of legal principles as to the second tax payment obligation.

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 Jong-sik (Presiding Justice)