(a) Requirements for imposing secondary tax liability to general partners on the corporate register;

B. Whether the country, which is the subject of tax imposition disposition, is included in the "third party" under Article 37 of the Commercial Act (negative)

A. For the purpose of imposing secondary tax liability on the general partner of a corporation pursuant to Article 39 subparag. 1 of the Framework Act on National Taxes, the liability to pay delinquent national taxes is required to be in a position to substantially participate in the operation of the corporation as of the date when the liability to pay delinquent national taxes is established, and only the reason why the corporation is registered as a general partner in the register of the corporation is registered in a form,

(b) The term "matters to be registered shall not be set up against a bona fide third party unless they are registered and announced publicly" shall refer to a third party under Article 37 of the Commercial Act who is on an equal footing, and in cases of imposing taxes on an equal footing, the State shall not be the third party under this provision.

(a) subparagraph 1 of Article 39 of the Framework Act on National Taxes;

A. Supreme Court Decision 88Nu9909 delivered on December 12, 1989 (Gong1990, 280) 89Nu1414 delivered on April 13, 1990 (Gong1990, 1088). Supreme Court Decision 78Nu167 delivered on December 26, 1978 (Gong1979, 11651)

Attorney Lee Jae-sung et al., Counsel for the defendant-appellant

The Director of Incheon Tax Office

Seoul High Court Decision 89Gu4095 delivered on May 4, 1990

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal Nos. 1 and 2 of the defendant litigation performer are also examined.

In order to impose secondary tax liability on the general partner of a corporation under Article 39 subparagraph 1 of the Framework Act on National Taxes, it is required that the company is in a position to substantially participate in its operation as a general partner with unlimited liability as of the date on which the liability to pay delinquent national tax is established. The company may not impose the liability to pay taxes on the general partner with unlimited liability solely on the ground that the company is registered as a general partner with unlimited liability on the register of the corporation in the form of a complex (see, e.g., Supreme Court Decision 89Nu1414, Apr. 13, 1990; Supreme Court Decision 88Nu909, Dec. 12, 1989; etc.). Article 37 of the Commercial Act "the matters to be registered shall not be asserted against a third party in good faith unless the registration and public notice are made," and it shall be interpreted that the third party is not the party member in the ordinary transaction relation with which the company is on an equal footing.

According to the reasoning of the judgment below, the above non-party 1 company's shares were transferred to the non-party 6 company's non-party 9 company's non-party 1 company's non-party 9 company's non-party 6 company's non-party 9 company's non-party 9 company's non-party 9 company's non-party 6 company's non-party 9 company's non-party 9 company's non-party 9 company's non-party 6 company's non-party 9 company's non-party 9 company's non-party 9 company's non-party 9 company's non-party 9 company's non-party 1 company's non-party 6 company's non-party 9 company's non-party 1 company's non-party 6 company's non-party 9 company's non-party 9 company's non-party 9 company's non-party 2 company's non-party 1 company's non-party 9 company's non-6 company's non-party 9 company's non-party 9 company'

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.

Justices Park Yong-dong (Presiding Justice)