As a result, the National Tax Service audited the Seoul regional tax office from September 14, 2017 to September 29, 2017, it pointed out that the Plaintiff did not impose additional tax on the Plaintiff on the interim dividend of KRW 249,694,260,640 for the year 2014 and did not submit the payment record.

Accordingly, on March 28, 2018, the head of the Guro Tax Office imposed penalty tax not submitted to the Plaintiff pursuant to Article 76(7) of the former Corporate Tax Act (amended by Act No. 14386, Dec. 20, 2016; hereinafter “former Corporate Tax Act”) on the Plaintiff on March 2018, subject to Article 49(1)2 of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016; hereinafter “former Framework Act on National Taxes”), which applies Article 49(1)2 of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016).

The local tax authorities, including the Defendant, imposed corporate local income tax on the Plaintiff for the amount of KRW 249,649,260,640, which is the amount unpaid on the payment record, on the basis of the tax rate prescribed in Article 103-30 (5) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter referred to as “instant Local Tax Act”) and calculated KRW 49,298,520, which is corporate local income tax (additional tax to be submitted on the payment record) at the rate prescribed in Article 103-30 (5) of the former Local Tax Act (amended by Presidential Decree No. 26431, Jul. 24, 2015); among them, the Defendant imposed corporate local income tax on the Plaintiff for the amount divided in proportion to the proportional distribution ratio for each competent local government under Article 88 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 26431, Jun. 1, 2018, 2018).

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 3, 2018, but the said appeal was dismissed on November 23, 2018.