(a) The meaning of the assignee with the secondary tax liability;

(b) Scope of taxes for which a business transferee becomes liable for secondary tax payment;

A. Article 41 of the Framework Act on National Taxes and Article 22 of the Enforcement Decree of the same Act mean a person who has comprehensively succeeded to all rights and obligations concerning the business, and only a person who has succeeded to the legal status to the same extent as the transferor by taking over all rights and obligations concerning the business as well as the business facilities, such as rights and obligations concerning the business, and all rights and obligations concerning the business, and takes over only the liability to guarantee the defects of some obligations related to the construction business license and construction works, and thus, the secondary tax liability cannot be the transferee.

(b) The national tax, additional dues and disposition fee for arrears for which the transferee is liable to pay the secondary tax pursuant to Article 41 of the Framework Act on National Taxes is already imposed on the transferor at the time of the transfer of the business.

Article 41 of the Framework Act on National Taxes, Article 22 of Enforcement Decree of the Framework Act on National Taxes

A. Supreme Court Decision 81Nu134 delivered on December 13, 1983; Supreme Court Decision 84Nu644 delivered on January 22, 1985

Gyeong Forestry Development Corporation

The director of the tax office

Seoul High Court Decision 85Gu887 delivered on July 24, 1986

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Article 41 of the Framework Act on National Taxes provides that a transferee of a business under Article 22 of the Enforcement Decree of the same Act refers to a person who comprehensively succeeds to all rights and obligations concerning the business, as well as business facilities, and legal status shall be succeeded to the same extent as the transferor takes over rights and obligations concerning the business and claims concerning the business, personal resources and physical rights and obligations, etc. (see Supreme Court Decision 81Nu134, Dec. 13, 1983). In such a case, the national tax and additional dues and expenses for disposition on default imposed by the transferee shall be the tax already imposed on the transferor at the time of the transfer of the business (see Supreme Court Decision 84Nu644, Oct. 22, 1985). According to the reasoning of the judgment below, the court below determined that the transfer of construction business between the non-party 2 and the Plaintiff, which was based on the evidence established by the court below and the judgment of the court below as to the acquisition of the rights and obligations of the Plaintiff, as a whole, cannot be seen as unlawful.

The issue is groundless.

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 Choi Jae-ho (Presiding Justice)