“제가 비지니스를 사려고 합니다.만약 매매이전에 미납세금이 있다면 명의변경후 제가 내야 될 책임이 있나요?”--->Probably you should. No seller of a business should agree on any aspects of the deal until they meet with a competent tax advisor who can explain, given their specific situation, where they will wind up after the deal closes on an “after-tax” basis. Before you decide to buy your business or enter into any substantive negotiations with a seller, be sure you have reviewed with a qualified tax advisor the myriad tax considerations involved. Only after you have considered the transaction structuring options in light of your particular business structure and financial situation can you engage in meaningful negotiations with a seller. Ignoring tax considerations at the outset of a transaction is a big mistake and can put you in an adverse negotiating position, even if the letter of intent that was signed was “non-binding.”