The extent to which the business transferee bears the secondary tax liability.

National taxes, additional dues, etc. imposed by a business transferee pursuant to Article 41 of the Framework Act on National Taxes are already imposed on a transferor at the time of transfer or takeover of the business.

Article 41 of the Framework Act on National Taxes

Supreme Court Decision 80Nu150 Decided September 9, 1980, 84Nu644 Decided January 22, 1985

Plaintiff

Head of tax office

Gwangju High Court Decision 84Gu3 delivered on July 24, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The defendant's grounds of appeal are examined.

With respect to No. 1:

According to the records (Evidence Nos. 5 through 7-1, 2, 9-1, 2 through 11 of the evidence Nos. 5 through 7), the defendant stated that the plaintiff as of Jan. 20, 1983 notified the designation of the second taxpayer to the plaintiff as of Jan. 20, 1983, the defendant shall pay to the National Treasury up to Jan. 31, 1983 in accordance with the separate notice of notice of payment, and it is recognized that the plaintiff sent the notice of payment in which the amount of the tax in this case was stated with the notice of payment, and it is recognized that the plaintiff had gone through legitimate pre-trial procedure on the object of the disposition of tax payment notice in accordance with the designation of the second taxpayer, and therefore

With respect to paragraphs 2 and 3:

Since Article 41 of the Framework Act on National Taxes provides that national taxes and additional dues, etc. imposed by a business transferee are already imposed on a transferor at the time of the transfer of the business (see Supreme Court Decision 80Nu150, Sept. 9, 1980). In this regard, the court below confirmed that the Plaintiff did not impose each tax of this case on the non-party at the time of the transfer of the business from the non-party at the time of April 1, 1981, and held that the second disposition against the Plaintiff was unlawful. In so doing, the court below did not err by misapprehending the legal principles as to the second tax liability, such as the theory of lawsuit, nor by misapprehending the legal principles as to the second tax liability.

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)