[법인영업세등부과처분취소청구사건][고집1974특,492]
Whether Korea Salt Business Association constitutes a non-profit domestic corporation as provided in Article 1 of the Corporate Tax Act.
In light of the relevant provisions of the Corporate Tax Act, Article 1(1) of the Civil Act, Article 32 of the Salt Business Association Act, Articles 1 and 23 of the Salt Business Association Act, the Korea Salt Business Association is a special corporation established under the Salt Business Association Act, but it is not seen as a corporation with the purpose of its establishment similar to a non-profit corporation as provided in Article 32 of the Civil Act. Thus, the above association cannot be deemed a non-profit domestic corporation as provided in Article 1 of the Corporate Tax
Article 1 of the Corporate Tax Act, Article 32 of the Civil Act, Articles 1 and 23 of the Salt Business Association Act
Korean Salt Manufacture Association
The director of the tax office
1. The part of a lawsuit seeking a cancellation of corporate business detail and disposition shall be dismissed;
2. The plaintiff's remaining claims are dismissed.
3. Litigation costs shall be borne by the plaintiff.
(2) The disposition imposing corporate tax of KRW 2,057,440 from October 1, 1973 to March 31, 73.31, and KRW 650,062 from October 1 to July 31, 71, and KRW 374,40 from April 1, 71 to September 30, 71.30, and KRW 344,296, and KRW 15,645,210 from April 1 to 72.31, respectively, shall be revoked.
Litigation costs shall be borne by the defendant.
1. We examine ex officio the statements of evidence Nos. 1 through 3 (including each 1,2) without dispute over the establishment of the company Gap. The plaintiff merely followed the pre-trial procedure in accordance with the provisions of the National Tax Examination Request Act concerning the imposition of corporate tax amount of KRW 15,645,210 from April 1, 1971 to March 31, 1972, which was imposed by the defendant as of May 17, 1971 to March 31, 1973 by the same day as the disposition of imposition of KRW 3,426,198, which was imposed by the defendant as of May 17, 1973, and there is no other evidence to view otherwise.
If so, among the claims filed by the Plaintiff, the Defendant’s claim concerning the detailed and disposition on the principal legal entity (3,426,198 won from April 1, 71 to March 31, 73), which did not follow the procedure for the prior trial of the International Request for Review and Appeal Act, cannot be deemed as an unlawful lawsuit that failed to meet the requirements for filing a lawsuit.
2. Therefore, among the plaintiff's main claim, we will examine only the defendant's above disposition of imposing corporate tax (in case of this case, it refers only to the disposition of imposing corporate tax).
The fact that the defendant imposed corporate tax of KRW 15,645,210 on the plaintiff as of May 17, 1973 from April 1, 71 to March 31, 72.
The plaintiff's representative is not subject to taxation since the plaintiff's association temporarily keeps the above amount of foreign salt import fees for the purpose of compensating for losses to its members. Even if it is subject to taxation, the plaintiff association's tax rate for non-profit domestic corporations established under the Salt Business Association Act (Article 22 (4) of the Corporate Tax Act) shall apply to the tax rate for non-profit domestic corporations. The above taxable income includes 12,658,082 won which is the aggregate of the non-profit profits under Article 1 of the Corporate Tax Act, and the total amount of miscellaneous income for non-profit domestic corporations (Article 1 of the Corporate Tax Act) shall not be charged to the plaintiff's association for the above 7 years, and it is argued that the above 7th anniversary of the above 5th amount of the fees for non-profit foreign salt import fees shall be charged to the plaintiff's company with the above 7th amount of taxable income calculated by applying the above 5th amount of the fees for non-party 1 corporation to the above 6th amount of net salt import charges.
Therefore, it is clear that the above foreign salt introduction fees of the Plaintiff Union are business income under Article 2 of the Corporate Tax Act, and the corporate tax liability and imposition thereof under Articles 1 and 2 of the Corporate Tax Act are imposed on the corporation as of the point of time when it is recognized that the above foreign salt introduction fees are business income. Thus, the above Plaintiff’s attorney’s assertion that it is unlawful because it includes the above foreign salt introduction fees which are not subject to taxation or the point of time when it is viewed as taxable income is erroneous. Then, it can be viewed that the Plaintiff Union is a non-profit domestic corporation under Article 1(1) of the Corporate Tax Act or Article 10 of the Private School Act, which is established as a non-profit domestic corporation under the premise that the above domestic corporation is a non-profit domestic corporation under Article 32 of the Civil Act or a non-profit domestic corporation under Article 32 of the same Act, which is established for the purpose of improving the quality of the Plaintiff Association’s association and its establishment purpose and welfare.
3. Accordingly, among the plaintiff's principal claim, the part of the plaintiff's claim for revocation of the disposition of imposition of KRW 2,057,440 from October 1, 197 to March 31, 73 as to the plaintiff from May 17, 1973 as to the defendant's business income tax of KRW 650,062 from October 1 to July 31, 71 as to the defendant's business income tax of KRW 74,400, and KRW 34,296 from April 1 to September 30, 71 as to the defendant's business income tax of KRW 374,40 from April 1 to July 31, 71 as to the defendant's business income tax of KRW 72.34,296 (the disposition of imposition of corporate tax of KRW 73.5.17, May 17, 73 as to the plaintiff's remaining claim (the plaintiff's claim for revocation of the disposition of imposition of corporate tax of KRW 14,5.15.7.1.
Judges Kim Hong-hun (Presiding Judge)