Scope of taxes for which a business transferee is liable for secondary tax payment;

Under the provisions of Article 41 of the Framework Act on National Taxes, the national tax, additional dues and disposition fee for arrears for which the business transferee is liable for the secondary tax liability is required to be the tax already imposed on the transferor at the time of the business transfer and acquisition.

Article 41 of the Framework Act on National Taxes

Supreme Court Decision 74Nu269 delivered on July 11, 1978, 80Nu150 delivered on September 9, 1980, 80Nu500 delivered on March 24, 1981, 81Nu149 delivered on February 9, 1982, 83Nu145 delivered on November 22, 1983, 83Nu45 delivered on December 13, 1983, 83Nu705 delivered on April 24, 1984, 84Nu644 delivered on January 22, 1985

Native Unemployment Co., Ltd., Counsel for the defendant Lee Jin-hun, Song Jin-jin, Song Young-young, et al.

Deputy Director of the Tax Office

Seoul High Court Decision 84Gu77 delivered on February 5, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the Defendant’s grounds of appeal.

Article 41 of the Framework Act on National Taxes requires that the national tax, additional dues, and overdue expenses imposed on the transferor at the time of transfer of the business, and that the transferor is already imposed on the transferor, pursuant to the provisions of Article 41 of the same Act, are all members of the company. (See Supreme Court Decision 74Nu269 delivered on July 11, 1978; Supreme Court Decision 80Nu150 delivered on September 9, 1980; Supreme Court Decision 80Nu500 delivered on March 24, 1981; Supreme Court Decision 81Nu149 delivered on February 9, 1982; Supreme Court Decision 83Nu45 delivered on December 13, 1983; Supreme Court Decision 83Nu63 delivered on November 24, 1983; Supreme Court Decision 83Nu705 delivered on April 24, 1984; Supreme Court Decision 284Nu284 delivered on April 28, 1984.

The court below erred in finding that the court below tried to determine whether the second tax liability against the plaintiff was established or determined at the time of the transfer of the business in this case and the transfer of the business in this case, but the time of imposing the second tax liability against the non-party company in this case is January 5, 1982 and November 4, 1981 is the fact that the court below decided that the date of imposing the second tax liability against the non-party company in this case is the date of the transfer of the business in this case and the date of the transfer and the transfer of the business in this case is the fact that the court below decided. Thus, it is evident that the non-party company did not have been imposed each tax of this case against the non-party company at the time of November 4, 1981. Thus, the court below determined that the second tax

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 Shin Jong-sung (Presiding Justice)