주조회사의 전 주식을 인수하고 그 회사가 배정받던 주정을 대신 배정받게 된 자를 제2차 납세의무자인 사업양수인으로 볼 수 있는지 여부.
Whether a person who takes over all shares of a foundry company and is assigned with the shares, which had been assigned to the company, can be regarded as the business transferee who is the second taxpayer.