(1) Where the head of a tax office having jurisdiction over a trustee liable to pay a value-added tax under Article 3-2 intends to collect a value-added tax, etc. of the trustee from a person secondarily liable for tax payment, he or she shall issue the person secondarily liable for tax payment a notice of payment stating the following matters; in such cases, the head of a tax office having jurisdiction over the trustee shall notify both the head of a tax office having jurisdiction over the person secondarily liable for tax payment and the trustee of such fact: <Newly Inserted on Dec. 22, 2020>
1. Taxable period for the value-added tax, etc. to be collected, the amount of tax, and the basis for calculation thereof;
2. Payment deadline for the value-added tax, etc., and the place of payment thereof;
3. The amount to be collected from a person secondarily liable for tax payment and the basis for calculation thereof;
4. Other matters necessary for collecting the value-added tax, etc.
(2) Where the head of a tax office having jurisdiction over a trustor liable to pay a value-added tax under Article 3 (3) intends to collect a value-added tax, etc. of the trustor from the trustee under Article 3-2 (2), he or she shall issue the trustee a notice of payment stating the following matters; in such cases, he or she shall notify both the head of a tax office having jurisdiction over the trustee and the trustor of such fact. <Amended on Dec. 22, 2020>
1. Taxable period for the value-added tax, etc., the amount of tax, and the basis for calculation thereof;
2. Payment deadline for the value-added tax, etc., and the place of payment thereof;
3. Other matters necessary for collecting the value-added tax, etc.
(3) Even though the trustor, who is a person liable to pay tax, renounces or transfers the right to benefit from trust or transfers trust property after notice is given under paragraph (2), it shall not affect the liability for tax payment to the extent notified under paragraph (2). <Amended on Dec. 22, 2020>
(4) If the trustee of trust property is changed, the new trustee shall succeed to the liability for tax payment, the notice of which is given to the old trustee pursuant to paragraph (2). <Amended on Dec. 22, 2020>
(5) The head of the tax office having jurisdiction over the trustor who is a person liable to pay tax under paragraph (2) may collect the value-added tax, etc. of the trustor from the present trustee of trust property under Article 3-2 (2) based on the date trust is created for the initial trustee. <Amended on Dec. 22, 2020>
(6) Where a forced collection is made against a trust property under the National Tax Collection Act, the trustee has the right to be preferentially reimbursed for necessary expenses or profitable expenses incurred in preserving and improving trust property under Article 48 (1) of the Trust Act, notwithstanding Article 35 (1) of the Framework Act on National Taxes. <Amended on Dec. 22, 2020; Dec. 29, 2020>
(7) Except as provided in paragraphs (1) through (6), matters necessary for secondary tax liabilities and the payment, etc. of liability for tax payment in kind. <Amended on Dec. 22, 2020>[This Article Newly Inserted on Dec. 19, 2017][Title Amended on Dec. 22, 2020]