사업양수도와 제2차 납세의무

Abstract

Plaintiff made a successful bid of some realestates and buildings, and bought the rest of realestates and articles and utensils to run business of golf country club. In case, it is the main topic for plaintiff to burden the secondary tax duty as a general successor of business. A Court of Appeal judged that the plaintiff was not a general successor of business on the point that the contract of purchasing was made separately. But Supreme Court judged that plaintiff was a legal successor regarded as successor of business on the whole. Supreme Court has sentenced many cases about secondary tax duty: some cases affirmative, some cases negative. In this case, plaintiff got the various kinds assets in unity, undertook all debts, and succeeded all employees. So I think Supreme Court’ judge is correct from the view of the above situations.