[양도소득세부과처분취소][집32(2)특,196;공1984.5.15.(728)732]
A. Whether a taxpayer can contest any defect in the disposition imposing capital gains tax imposed as reported by him/her (affirmative)
B. Whether the notice of decision by the tax authority that the calculated tax amount is identical to the amount voluntarily paid can be considered as a taxation disposition (affirmative)
A. The transfer income tax is a taxation system and its tax base is not immediately determined by the transfer margin or the tax base return, but by confirming the fulfillment of the requirements for establishing the tax claim and notifying the taxpayer of the tax base and the tax amount by applying the relevant Acts and subordinate statutes. Thus, even though the Defendant’s disposition imposing the transfer income tax was different from the Plaintiff’s declaration, the Plaintiff may contest the error of the said disposition.
B. If the Defendant rendered a decision that there was no tax amount to be notified separately because the tax base and calculated tax amount of capital gains tax are the same as the amount already paid by the taxpayer, it would be deemed that there was a disposition imposing capital gains
(a) Article 23 of the Income Tax Act, Articles 21 and 22 of the Framework Act on National Taxes; Article 128 of the Income Tax Act; Article 183 of the Enforcement Decree of the Income Tax Act;
[Judgment of the court below]
Director of the tax office
Seoul High Court Decision 80Gu565 delivered on June 29, 1982
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal are examined.
The transfer income tax of this case is a so-called taxation system, so long as the tax base and tax amount are not determined by the plaintiff's transfer margin or tax base return of the deceased, but by the defendant who is the taxation authority to confirm the facts meeting the requirements for establishment of the tax claim and to notify the taxpayer of the tax base and tax amount by applying the relevant Acts and subordinate statutes, it shall not be an obstacle to the plaintiff's dispute over the errors of the above taxation disposition even though the defendant's taxation disposition of this case was different from the contents of the report of the deceased, and as determined by the court below, the tax base and tax amount are determined according to the provisions of Article 128 of the Income Tax Act and Article 183 of the Enforcement Decree of the Income Tax Act as of November 19, 1979 as determined by the court below, and there was no tax amount to be notified separately because the amount is the same as the amount of voluntary payment, so the judgment of the court below to this purport shall be justified and it shall not be subject to a criticism against the judgment of the court below on the contrary opinion.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Lee Chang-chul (Presiding Justice)