Whether it is necessary to notify the second taxpayer of the designation in the taxation disposition against the second taxpayer (negative)

As stipulated in Article 12 of the National Tax Collection Act, the taxation disposition against the secondary taxpayer is to be notified by a notice of payment stating necessary matters, such as the basis for calculating the amount of tax, to the secondary taxpayer, and it does not require a notice of designation of the secondary taxpayer.

Article 12 of the National Tax Collection Act

[Judgment of the court below]

Head of Nam Busan District Tax Office

Daegu High Court Decision 82Gu300 delivered on November 24, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

In comparison with the records of the judgment below, the court below found that the plaintiff was the oligopolistic shareholder of the company as of September 30, 1981, which was the date when the liability for the payment of the value-added tax in this case was established for the non-party Hata Korea Co., Ltd., and it was legitimate to discuss the fact that the plaintiff was the oligopolistic shareholder of the company as of September 30, 1981, which was the date when the liability for the payment of the value-added tax in this case was established, and the court below did not err by misapprehending the rules of evidence as to the rejection of the evidence at the time of the plaintiff's request, such as theory of lawsuit, and therefore, the second taxpayer's tax disposition against the non-party 2 is without merit, as stipulated in Article 12 of the National Tax Collection Act, to be notified by the notice of payment stating necessary matters, such as the basis for calculating the amount of tax, and therefore, the second taxpayer can independently assert the illegal grounds that the main taxpayer can assert.

Therefore, all arguments are without merit. The appeal is dismissed by the assent of all participating judges, and the costs of appeal are assessed against the plaintiff. It is so decided as per Disposition.

Justices Shin Jong-sung (Presiding Justice)