[방위세부과처분취소][공1987.11.1.(811),1591]
Where the transfer income tax is exempted under the Regulation of Tax Reduction and Exemption Act, the tax base of the defense tax at the time of voluntary payment along with the marginal profits accruing from the transfer.
Comprehensively taking account of the provisions of Article 98(1) of the Income Tax Act, Article 4(1)2 and Article 5 of the Defense Tax Act, in cases where the transfer income tax is fully exempted under the Regulation of Tax Reduction and Exemption Act, if the return on the profits accruing from the transfer of property, and if only the defense tax is voluntarily paid, the amount of the transfer income paid for the return on the profits accruing from the transfer of property under Article 98 of the Income Tax
Article 98(1) of the Income Tax Act, Articles 4(1) and 5 of the Defense Tax Act
Supreme Court Decision 86Nu262 delivered on October 28, 1986, Supreme Court Decision 86Nu125 delivered on December 9, 1986
Plaintiff
Head of the tax office
Seoul High Court Decision 87Gu253 delivered on April 28, 1987
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
Comprehensively taking account of the provisions of Article 98(1) of the Income Tax Act, Article 4(1)2, and Article 5 of the Defense Tax Act, in cases where capital gains tax is fully exempted pursuant to the Regulation of Tax Reduction and Exemption Act, if the gains accruing from the transfer of the profits accruing from the transfer of the profits accruing from the transfer of the profits, and if only the defense tax is voluntarily paid, it is reasonable to view that the amount of the capital gains tax, which has been paid for the gains accruing from the transfer of the profits accruing from the transfer of the profits as stipulated in Article 98 of the Income Tax Act, shall be the defense tax base (see, e.g., Supreme Court Decision 86Nu262, Oct
The judgment of the court below to the same purport is just and there is no error in the misapprehension of legal principles as to the tax base of defense tax as otherwise alleged.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Dong-hee-hee-hee-hee (Presiding Justice) who cannot sign and seal by a regular overseas business trip