With the amendment of tax laws and subordinate statutes, where there are no transitional provisions concerning the amended provisions in the Addenda, the establishment time of the applicable Acts and subordinate statutes and the secondary tax liability.

With the amendment of tax laws and regulations, if there are no special transitional provisions concerning the revised provision, the laws and regulations that have been enforced at the time when the tax liability was established should be applied. On the other hand, in order to establish the secondary tax liability, there should be facts that meet the requirements, such as the delinquency of the principal taxpayer. Therefore, the time of establishment is after the lapse of at least the time of payment of the principal tax liability.

Article 39(1) of the former Framework Act on National Taxes (amended by Act No. 5579 of Dec. 28, 1998); Article 39(1) of the Framework Act on National Taxes

Supreme Court Decision 81Nu80 Decided August 24, 1982 (Gong1982, 912), Supreme Court Decision 95Nu14756 Decided February 23, 1996 (Gong1996Sang, 1157), Supreme Court Decision 2003Du10718 Decided May 14, 2004

The administrator of the same reorganization company as the non-party taking over the lawsuit of the non-party taking over the lawsuit of the reorganization company

Head of the Tax Office

Daegu High Court Decision 2003Nu682 delivered on October 17, 2003

The appeal is dismissed. The costs of appeal are assessed against the defendant.

Article 39(1) of the former Framework Act on National Taxes (amended by Act No. 5579 of Dec. 28, 1998) provides for investors' secondary liability to pay taxes. Article 39(1) of the former Framework Act on National Taxes (amended by Act No. 5579 of Dec. 28, 1998) provides that where the property of a corporation (excluding a corporation listed on the Korea Stock Exchange) is insufficient to cover national taxes, additional dues, and disposition fee for arrears imposed on or to be paid by the corporation, persons falling under any of the following subparagraphs as of the date on which the liability to pay national taxes is established shall be subject to secondary liability to pay taxes. However, the current Framework Act on National Taxes (amended by Act No. 5579 of Dec. 28, 199; hereinafter referred to as the "amended Framework Act on National Taxes") provides for a separate provision for tax liability to be established with regard to the oligopolistic shareholder's liability to pay taxes within the scope of the amended Act, which shall not be included in the second amendment.

According to the reasoning of the judgment below, the court below acknowledged facts as follows. The plaintiff's secondary tax liability of this case is against the non-party company's value-added tax for the second period of 198, and its establishment date is at least after the non-party company's default occurred. The payment deadline of the non-party company's above value-added tax liability is March 31, 1999, which is the payment date designated by the defendant by the tax payment notice around March 15, 199. Thus, the plaintiff's secondary tax liability of this case was established after January 1, 199, which is the enforcement date of the revised Framework Act on National Taxes, and therefore the amendment of the Framework Act on National Taxes, which is the law enforced at the time when the tax liability of this case was established, shall apply to the scope of the plaintiff's secondary tax liability

In light of the above legal principles and records, the above fact-finding and judgment of the court below are just, and there are no errors in the misapprehension of legal principles as to laws applicable to secondary tax liability as otherwise alleged in the ground of appeal.

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 on the bench.

Justices Jack-dam (Presiding Justice)