Whether the disposition designated and notified as the person liable for secondary tax payment is legitimate.

On June 27, 2003, the Defendant corrected 100% of the delinquent amount of ○○ Construction Co., Ltd. to the Plaintiff as the secondary taxpayer and notified re-designation. However, pursuant to the amended proviso of the Framework Act on National Taxes, the Defendant constitutes the secondary tax liability to the extent of

Article 39 (Secondary Liability for Tax Payment of Investor)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by