세무서장은 제2차 납세의무자에게 납부통지를 하는 경우에는 주된 납세자에게 문서로써 그 뜻을 통지하여야 한다.
The head of the tax office shall notify the principal taxpayer of the intention in writing when a notification of payment is made to the person who is responsible for the second tax payment.