Article 72 (5) of the Corporate Tax Act provides that "where losses are reduced due to correction of the tax base and amount of corporate tax for the business year in which losses have occurred after refunding corporate tax pursuant to paragraph (3), the head of the district tax office having jurisdiction over the place of tax payment shall collect as corporate tax for the business year in which the losses have occurred the amount calculated by adding, as prescribed by Presidential Decree, the amount equivalent to the amount equivalent to the interest corresponding to the reduced losses among the refundable taxes, as corporate tax for the business year in which the losses have occurred." Accordingly, Article 110 (5) of the Enforcement Decree of the same Act provides for the calculation of the corporate tax amount to be collected and the amount equivalent to the amount equivalent to the interest corresponding thereto, and Article 110 (6) of the Enforcement Decree of the same Act (hereinafter referred to as the "Enforcement Decree") provides that "where the corporate tax amount or the amount of tax base for the business year immediately preceding the business year in which the initial tax amount was determined and the amount of tax to be refunded differs,

According to the above provisions, even if a corporation is found not to be subject to a retroactive deduction of losses after receiving a refund of corporate tax by a retroactive deduction of losses, it is apparent that such case does not correspond to the case where losses are reduced as a result of revising the tax base and amount of corporate tax for the business year in which losses occurred," under Article 72 (5) of the Corporate Tax Act, and therefore, there is no room to apply the provisions of Article 110 (5) of the Enforcement Decree concerning the collection and calculation of the refund amount in such case. Meanwhile, according to Article 110 (2) of the Enforcement Decree of the Corporate Tax Act concerning the calculation of the refund amount at the time of retroactive deduction of losses, the "tax base for the immediately preceding business year" refers to the tax base before deducting the amount subject to a retroactive deduction of losses, so it is also apparent that the case where it is found that the corporation is not subject to a retroactive deduction of losses after receiving a retroactive deduction of losses is able to be collected by applying Article 110 (6) of the Enforcement Decree of the Corporate Tax

As determined by the court below, if the plaintiff was refunded corporate tax based on a retroactive deduction of losses but the defendant collected the amount calculated by adding the interest specified in Article 72 (5) of the Corporate Tax Act and Article 110 (6) of the Enforcement Decree to the corporate tax amount by applying or applying mutatis mutandis Article 72 (5) of the Corporate Tax Act and Article 110 (6) of the Enforcement Decree, on the ground that the plaintiff was not a small or medium enterprise subject to a retroactive deduction of losses

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 on the bench.

Justices Yang Sung-tae (Presiding Justice)