[법인세등부과처분취소][집36(2)특,253;공1988.10.15.(834),1279]
Where a corporation transfers three or more assets in each business year and gains from transfer from transfer in another special surtax taxation transaction with another special surtax, the method of calculating special surtax where each losses from transfer occur.
In full view of the provisions of Article 59-2(1) and (3) of the Corporate Tax Act, Article 124-2(1) and Article 11(1) of the Enforcement Decree of the Corporate Tax Act, where a corporation transfers three or more assets in each business year, and the transfer margin occurs in the taxation transaction and exempted transaction, and where the transfer margin occurs in another special surtax taxation transaction, the special surtax shall be imposed by deducting the amount calculated by multiplying the transfer margin from the total amount of the transfer margin accruing from the tax transaction and the exempted transaction by the ratio of the transfer margin from the special surtax calculated by subtracting the transfer margin from the total amount of the transfer margin accruing from the transfer
Article 59-2(1) and (3) of the Corporate Tax Act, Articles 11(1) and 124-2(1) of the Enforcement Decree of the Corporate Tax Act
Seoul High Court Decision 201Na1448 delivered on August 1, 201
The Head of the Maternization Tax Office
Seoul High Court Decision 87Gu95 delivered on August 28, 1987
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
As to the grounds of appeal by Defendant Litigation Performers:
Article 59-2 (1) and (3) of the Corporate Tax Act provides that the tax base of special surtax shall be the transfer margin accruing from the transfer of land, buildings, etc. as prescribed by the Presidential Decree, and that the transfer margin shall be the amount obtained by deducting the amount calculated by multiplying the acquisition value, transfer expenses, and acquisition amount by the rate and holding period as prescribed by the Presidential Decree from the transfer margin, and Article 124-2 (1) of the Enforcement Decree of the Corporate Tax Act provides that where a corporation transfers two or more assets to each business year, the tax base of special surtax under Article 59-2 (1) of the Act shall be the total amount of transfer margin calculated by multiplying the assets transferred to each business year by the transfer margin under Article 59-2 (3) of the Act. In this case, the tax base of special surtax shall be determined by deducting the amount of transfer margin calculated by deducting the amount of special surtax from the total amount of transfer margin accruing from the business year by the transfer margin under the provisions of Article 59-2 (3) 1 and 2 of the Corporate Tax Act.
In the case of this case, the court below held that the disposition imposing special surtax on the Plaintiff corporation is unlawful by taking the remainder after dividing the loss from transfer in accordance with the ratio of the remaining three transfer margin from the transfer margin from the transfer margin from each transaction, and deducting the loss from the transfer margin from each transaction as the tax base is added to the remaining three transfer margin from the transfer margin from the transfer margin from each transaction, on the grounds that in light of the above legal principles, the court below did not err in the misapprehension of legal principles, such as the theory of lawsuit. The argument is without merit.
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.
Justices Lee Jae-sung (Presiding Justice)