[법인동세부과처분취소][집13(1)행,054]
Whether the corporate tax is the regular payment period;
Article 47 of the former Local Tax Act (Act No. 332 of March 31, 54), the corporate partnership tax under Article 47 is not the payable payable tax.
Articles 47 (2) and 47 (6) and 23 (1) of the former Local Tax Act Article 37-2 of the former Enforcement Decree of the Local Tax Act
Samho Tak Telecommunication Corporation
Daegu City Lecturer;
Daegu High Court Decision 63Gu68 delivered on December 27, 1963
The original judgment is reversed, and the case is remanded to the Daegu High Court.
With respect to the ground of appeal No. 1 by the defendant legal representative, the original judgment is based on the detailed and method of each subparagraph according to Article 47 (2) of the former Local Tax Act, and according to Article 27 (1) of the same Act, the corporate Dong tax is imposed on the basis of the self-sufficiency as of January 1 and July 1 of each year. In accordance with the above provision, the corporate Dong tax is imposed on the basis of the self-sufficiency as of January 1 and July 1 of the same year. In accordance with the above provision, the corporate Dong tax is a fixed payment period like the separate tax, and the regular payment period is determined when the regular payment period is imposed, and the payment period under subparagraph 4 of Article 2 of the Enforcement Decree of the Act on Special Measures for the Tax Law is imposed on the above regular period.
It was determined that not only passed before December 31, 1960 but also passed the above date without being subject to the above regular time, was interpreted to be a time of expiration in light of the purport of Article 1 and Article 3 of the above Act.
However, Article 23 (1) of the former Local Tax Act provides that the self-sufficiency standards for detailed departments by heading shall be determined on January 1 and 7.1 of each year, and this provision shall not only apply to the regular payment period system, and it shall be determined by other regulations. (Article 47 (2) of the former Local Tax Act provides that the corporate tax imposed on a corporation shall apply to the method of imposition by heading, and at the same time, Article 47 (6) of the same Act provides that the tax base of objective taxes (including corporate taxes) and other necessary matters concerning the method of imposition shall be determined by the Presidential Decree. In imposing corporate tax on a corporation, Article 37-2 of the Enforcement Decree of the same Act provides that the imposition rate of corporate tax shall be determined as the tax base and the tax base of corporate tax shall not exceed 13/100, and that the judgment on the imposition and collection of corporate tax and the tax base of corporate tax shall be determined by the Ordinance of the Ministry of Strategy and Finance, and thus, it shall not be determined that there is an error in the imposition and collection of corporate tax under Article 47 of the former Local Tax Act.
Therefore, according to Article 14 of the Administrative Litigation Act and Articles 400 and 406 of the Civil Procedure Act, it is so decided as per Disposition by the assent of all participating judges.
The judges of the Supreme Court, the two judges of the two judges of the Supreme Court (Presiding Judge)