신고납부방식의 조세에서 항고소송의 대상이 되는 처분의 당부[국승]
Appropriateness of a disposition subject to an appeal litigation in a tax return method;
In the method of return and payment, in the case of national taxes, the tax obligation shall be determined when the taxpayer reports the tax base and amount of tax to the tax authority, but the report shall not be subject to a disposition that is subject to appeal litigation.
Article 55 of the Framework Act on National Taxes
Article 22 (Determination of Tax Liability)
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The Defendant’s imposition of capital gains tax of KRW 8,839,210 against the Plaintiff on May 31, 2007 and the resident tax of KRW 883.920 shall be revoked.
1. Basic facts
A. On January 24, 1996, the Plaintiff purchased 81,274,000 square meters from ○○○○○○○-dong, ○○○○○○, 326.7 square meters (hereinafter “instant land”) from ○○○-si, ○○○○-si, and acquired them at KRW 81,274,00, and transferred the same amount to Nonparty ○○○ on March 19, 2007.
B. On May 29, 2007, the Plaintiff voluntarily returned to the Defendant KRW 8,839,210 as well as KRW 883,920 as the resident tax amounting to KRW 883,920 as a result of the transfer of the instant land.
C. On August 27, 2007, the Plaintiff filed an appeal with the National Tax Tribunal on the ground that the application of the tax rate on the transfer of non-business land under the Income Tax Act is unreasonable in calculating the transfer income amount on the transfer of the instant land. The National Tax Tribunal dismissed the appeal on October 24, 2007 on the ground that there was no disposition.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 4, 6, Eul evidence No. 1, the purport of the whole pleadings
2. Whether the lawsuit of this case is lawful
A. Main Safety Defenses
As to the transfer income tax and resident tax on the transfer of land of this case, the defendant asserts that the lawsuit of this case is unlawful since the defendant did not take any measure against the plaintiff.
B. Determination
On the other hand, capital gains tax is a national tax, and is a tax return and payment method under the Income Tax Act, and in the case of national tax, the tax obligation is determined at the time when the taxpayer files a tax base and tax amount with the tax authority in the case of national tax, but the tax return cannot be deemed a disposition subject to appeal litigation. However, if the tax authority refuses to file a request for reduction or correction, the tax return may be filed by the method of appeal, and the tax authority can seek its revocation. As seen earlier, so long as the Plaintiff voluntarily filed and paid capital gains tax and resident tax on the transfer of the land in this case
3. Conclusion
Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.