조세심판원 질의회신 | 1985-12-29 | 법인22601-3962 | 법인
Corporation 22601-3962 ( December 30, 1985)
If the amount included in the original gross income is revoked due to the re-revision of the corporate tax base, the amount of the income originally disposed of (a recognized contribution, etc.) is also revoked.
In the case of your questioning, where the amount included in the calculation of earnings in revising the corporate tax base after disposing of it pursuant to Article 94-2 (1) of the Enforcement Decree of the Corporate Tax Act, and the amount included in the calculation of earnings in the initial calculation of earnings due to re-revision, the amount of income
Article 94-2 of the Enforcement Decree of Corporate Tax Act
1. A summary of the contents of inquiry;
(a) As a manufacturer of small and medium enterprises, a notification of the tax amount notified occasionally in September 1983 with respect to the tax amount notified occasionally in the taxable period from April 01 to October 31, 1982 as corporate tax (e.g., omission of sale) in the taxable period from March 31, 1982 was received from the manufacturer of small and medium enterprises, as well as the notification of the recognition contribution for the same corporation's income in the process of raising an objection and requesting an examination;
Therefore, as corporate tax and Gap tax based on the same taxation basis are corporate tax and Gap tax (aly recognized contribution portion), the person in charge of the disposition agency visited the person in charge of the disposition agency to submit a separate objection about Gap tax (a recognized contribution portion). In other words, since the corporate income amount is higher than the recognized contribution amount, the final and conclusive decision related to corporate tax that is currently in progress without separate objection, and the recognized bonus amount is subject to automatic re-revision resolution. I explained that the Gap tax field is subject to automatic re-revision resolution. I explained that the objection is deferred and the Gap tax (a recognized contribution portion) occurred as a ground for the same taxation on corporate income at the time of the request for a judgment by the National Tax Tribunal in the field of corporate tax.
(b) Corporate tax and Party A’s bonus (recognized bonus) were automatically dismissed, and thus, they were inevitable to file an administrative suit with the Seoul High Court, and the decision was made.
(1) Since a corporate tax assessment is partially favorable and a resolution for re-revision of corporate tax, it pays the reduced amount of tax; and
(2) A, who is deemed to be the same taxable ground, but did not undergo a prior trial under the Administrative Litigation Act, was sentenced to a judgment dismissing the deliberation.
C. As to the above facts, whether a re-revision of Party A’s neighboring tax (recognized contribution) was made
(1) If the corporate tax (income amount) was disposed of by re-revision according to the court ruling, the amount of the corporate tax (income amount) would also be disposed of by re-revision.
(2) The fact that Gap's supplementary tax (a recognized supplementary tax) was dismissed by the court, and thus, it is required to pay it as originally taxed.
(3) If there is no separate court judgment, a disposition of correction resolution according to the final amount of corporate income in general, even if there is no separate court judgment.
(4) The fact that the amount of outflow from the company excluding the amount of paragraphs (1), (2) and (3) is recognized as bonus amount as a result of the recognition of the omission in sales, etc. under the general rules of corporate tax, so the amount of disposition cannot be more than corporate income
2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);
Article 94-2(1) of the Enforcement Decree of the Corporate Tax Act