[갑종근로소득세등부과처분무효확인][공1981.4.15.(654),13745]
Whether there is a reason to invalidate a tax disposition, if the tax authority made a tax disposition by mistake or not.
If the tax authority which has adjusted the debt repayment amount as advance payment by the company mistakes it as a bonus to the representative director and imposes a tax disposition, it is only a cause for revocation of the tax disposition, not a cause for invalidation.
Article 1 of the Administrative Litigation Act, Article 50 of the Corporate Tax Act
[Defendant-Appellee] Defendant 1 and 3 others
Attorney Shin Jae-chul, Counsel for the defendant-appellant
Seoul High Court Decision 78Gu568 delivered on October 7, 1980
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal by the Plaintiff’s attorney are examined.
According to the reasoning of the judgment, the court below held that the defendant's 63,093,540 won was 663,09,000 won as processed debt stated in the plaintiff's account book, or 146,446,340 won as interest paid to the plaintiff company's debt was 228,06,636,636 won as well as principal repayment in the non-party's name at the time of the representative director's calculation of earnings and losses, and at the same time it was 374,512,976 won as bonus to the non-party, and it cannot be viewed as a bonus for the plaintiff company's 374,512,976 won as its tax base, and it cannot be viewed that the above 663,09,093,540 won as bonus payment was invalid because it did not constitute the non-party's taxation disposition as stated in the judgment of the court below, and it cannot be viewed that it was invalid as a bonus payment under the above non-party's tax base.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Hong-chul (Presiding Justice)