The nature of the notice of designation of the secondary taxpayer

The second tax liability is abstractly established by the occurrence of the fact that falls under the requirements such as the delinquency of the principal taxpayer and specifically decided by the notice of payment. Therefore, the second tax liability notification is not yet determined by the notice of designation of the second tax obligor, so the second tax liability notification that does not occur specifically cannot be seen as an administrative disposition that is the object of appeal litigation.

Article 39 of the Framework Act on National Taxes, Article 12 of the National Tax Collection Act, Article 1 of the Administrative Litigation Act

August 24, 1982, 81Nu80 decided August 24, 198 (No. 30 ② 277Gong691, 912)

Plaintiff

(b) the Director of the Tax Office

The instant lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

(main purport of claim)

On January 17, 1981, the Defendant confirmed that the designation of the secondary taxpayer for the payment of the attached sheet against the Plaintiff is null and void.

Litigation costs shall be borne by the defendant.

(Preliminary Claim)

The designation of the secondary taxpayer as to the Plaintiff on January 17, 1981 by the Defendant shall be revoked.

Litigation costs shall be borne by the defendant.

According to the Plaintiff’s claim, the Defendant: (a) owned 27% of the Plaintiff’s shares; (b) owned 13.5% of the Plaintiff’s shares; and (c) owned 20% of the Plaintiff’s shares; (d) on January 17, 1981, on the ground that the Plaintiff’s shares were oligopolistic shareholders; (b) was designated as the secondary taxpayer for national taxes and additional dues to be paid by the said company; (c) on August 7, 1972, the Plaintiff acquired 20 shares of the said company; (d) transferred the said company’s shares to Nonparty 4 on September 10, 1973; (e) the Plaintiff’s shares were acquired 10 shares of the said company on August 7, 1972; and (e) the Plaintiff’s shares were entirely transferred to Nonparty 5 on September 10, 1973; and (e) the Plaintiff’s remaining shares were not transferred to Nonparty 3 on August 15, 1973.

According to Article 39 of the Framework Act on National Taxes, where the property of a corporation is insufficient to cover national taxes, additional dues, and disposition fee for arrears imposed or payable by the corporation, a person falling under any of the subparagraphs of the same Article as of the date on which the liability to pay national taxes is established shall be deemed to have secondary liability for such shortage. According to Article 12 of the National Tax Collection Act, where the head of a tax office intends to collect national taxes, additional dues, or disposition fee for arrears from the secondary taxpayer, he/she shall notify the taxpayer of the taxation year of national taxes, additional dues, or disposition fee for arrears to be collected from the secondary taxpayer, the tax item, the tax item, the basis for calculating the amount, the payment period, the place of payment, the basis for calculating the amount to be collected from the secondary taxpayer, and other necessary matters. According to the above provisions, the secondary liability to pay taxes is established abstractly by the occurrence of an event falling under the requirements such as the delinquency of the principal taxpayer, and it is not yet finalized, and therefore, the second liability to pay taxes cannot be determined as an administrative disposition against the plaintiff (see Supreme Court Decision 28181).

Judges’ interference with deliberation (Presiding Judge) will maximum