[법인세부과처분무효확인][집22(1)행,25;공1974.4.15.(486) 7780]
Whether corporate tax can be imposed on a corporation that is exempted from main corporate tax
Since the corporate tax under Article 41 of the Corporate Tax Act is a kind of corporate tax, corporate tax cannot be imposed on a corporation that is exempted from corporate tax.
Article 4(1) of the Regulation of Tax Reduction and Exemption Act, Article 2 of the Corporate Tax Act, Article 41 of the Corporate Tax Act, Article 66 of the Corporate Tax Act
Seoul High Sea and Myun (Law Firm Kangyang, Counsel for defendant-appellant)
Head of Seodaemun Tax Office
Seoul High Court Decision 72Gu264 delivered on February 20, 1973
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal are examined.
1. The judgment of the court below on the ground that the corporate tax cannot be imposed on the plaintiff is a duty provision that Article 41 and Article 66 of the Corporate Tax Act shall be imposed only on the domestic corporation that is obligated to pay corporate tax (this tax) under Article 1 (1) of the above Act. Thus, the tax-exempt corporation may not impose the additional tax as prescribed in the above Act. Furthermore, Article 4 (1) 6 of the Regulation of Tax Reduction and Exemption Act provides that the income and profits of agricultural cooperatives shall be exempted from the corporate tax and the business tax. Accordingly, the defendant revoked the disposition of imposing the additional
Since the judgment of the court below that the plaintiff cooperative is a special agricultural cooperative established under the Agricultural Cooperatives Act, it is exempted from corporate tax and business tax on its income and profit pursuant to Article 4 (1) 6 of the Regulation of Tax Reduction and Exemption Act, and under Article 2 of the Corporate Tax Act, corporate tax shall be imposed on the income specified in each subparagraph of the same Article, and under Article 41 of the same Act, corporate tax shall be imposed as corporate tax when there are the reasons specified in each subparagraph of the same Article and the provisions of Article 41 of the same Act, so so the so-called additional tax is ultimately a kind of corporate tax, so the so-called corporate tax shall not be imposed on the plaintiff cooperative exempted from corporate tax even if there is a reason that it violates the duty to submit a report under Article 66 of the same Act (see Supreme Court Decision 73Nu210, Feb. 26, 1973). Accordingly, the judgment of the court below that accepted the plaintiff's claim in the same purport shall be justified, and it shall not be able to adopt any misapprehension of legal principles
2. In the latter part of the judgment of the court below, Article 8 of the Agricultural Cooperatives Act takes precedence over Article 4 of the above Regulation of Tax Reduction and Exemption Act. This is against the precedents of the party members that take precedence over the Regulation of Tax Reduction and Exemption Act (Supreme Court Decision 73Nu117 delivered on January 29, 1974). However, the judgment of the court below is justified for the above reasons, and therefore, this illegality does not affect the conclusion of the judgment, and therefore, the argument is therefore without merit.
Therefore, the appeal shall be dismissed and the costs of the lawsuit shall be borne by the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Young-chul (Presiding Justice)