종합소득세경정거부처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On March 9, 2015, the Plaintiff reported global income tax for the year 2015 closed the instant place of business on September 30, 2015 in order to operate the “Law Office A” (hereinafter “instant place of business”) in Seocho-gu Seoul (hereinafter “instant place of business”) and convert it into a law firm.
On June 20, 2016, the Plaintiff filed a comprehensive income tax return with the Defendant on KRW 1,224,871,505 (i.e., gross income amount of KRW 1,55,090,919 - necessary expenses KRW 330,219,414).
B. On June 19, 2017, the Superintendent of Seocho-nam National Health Insurance Corporation notified the Plaintiff of the payment that “The health insurance premium was additionally incurred from April 19, 2015 to September 2015.” Accordingly, on July 10, 2017, the Plaintiff notified the Plaintiff of the payment of KRW 27,784,680 (hereinafter “instant insurance premium”).
() On July 4, 2017, after the payment of the instant insurance premium, the Defendant included the instant insurance premium in the necessary expenses attributed to year 2015, and filed a request for correction seeking refund of KRW 10,558,178 by revising the tax base and tax amount of global income tax for the year 2015. (2) On August 7, 2017, the Defendant rejected the Plaintiff’s request for correction on the ground that “The health insurance premium for which additional obligation to pay arises shall be included in the necessary expenses for the taxable period in which the amount to be paid is determined, and the additional health insurance premium determined on June 30, 2017 cannot be deemed necessary expenses attributed to year 2015.”
C. The Plaintiff filed an appeal seeking the revocation of a disposition rejecting correction against the Defendant’s rejection of correction, and the Seoul Administrative Court 2018Guhap55210 decided on August 24, 2018. However, the instant insurance premium was determined as necessary expenses around June 2017 by the first Southern Vice-Governor of the National Health Insurance Corporation, who notified the Plaintiff of the payment of additional health insurance premium.
‘The Court rendered a judgment dismissing the plaintiff's claim on the ground of ‘the reason'.
Therefore, the Seoul High Court.