Seoul High Court-2015-Nu-30144 ( November 20, 2015)

(C) If a taxpayer is not subject to a disposition of imposition due to the designation of the secondary taxpayer, the designation of the secondary taxpayer shall be void immediately.

(main point of the original trial) No fact exists that the second taxpayer has received a disposition of imposition due to the designation of the second taxpayer.

Article 24 of the National Tax Collection Act

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by