Whether the transferee is liable to pay if the initial tax disposition is not a legitimate disposition.

Although there is an agreement that the transferee shall bear when the related tax is imposed on the transfer contract for the business, it is decided that the initial imposition disposition is not a legitimate disposition (it is without hearing).

Article 4 of the Act on Special Cases Concerning the Procedure for Appeal ]

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent