제2차 납세의무에 대한 부과제척기간의 기산점[대상판결: 대법원 2012. 5. 9. 선고 2010두13234 판결]

Abstract

The decision reaffirms the theoretical basis of existing precedents that the statutory period for taxation on the secondary tax Liabilities of oligopolistic Stockholders proceeds separately from the primary tax liabilities. Furthermore, the court determined in this decision that when national tax is newly imposed after the preceding imposition has cancelled by tax office, the initial date of reckoning for the statutory period for taxation on the secondary tax liabilities shall be based on later imposition. According to the decision, the statutory period for taxation on the secondary tax may be expanded, but the court seems to have reached forementioned conclusion in regard of the nature of the secondary tax liabilities that are accessory to the primary tax liabilities and the nature of the statutory period that proceeds but only there is any actual chargeability. The meaning of this decision is that, the court reaffirmed the theoretical basis of existing precedents and furthermore emphasized the nature of the secondary tax liabilities that are accessory to the primary tax liabilities in regarding some part which not covered by forementioned basis.