(영문) 대법원 2015. 06. 24. 선고 2015두40774 판결
(심리불속행) 자경감면한도 확대에 따른 종전 예정신고납부세액은 납부할 세액에 따라 다시 계산되어야 함[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu51253 (Law No. 17 March 2015)
Case Number of the previous trial
2013west614 (25 March 25, 2013)
Title
(C) The tax amount to be paid for the previous preliminary return due to the extension of the limit of self-sufficiency shall be calculated again according to the payable tax amount.
Summary
(C) Article 108 of the former Income Tax Act (amended by Act No. 1010, Dec. 1, 2011; Act No. 1010, Jan. 21, 2011; Act No. 2014, Feb. 21, 201; Act No. 2314, Feb. 21, 201)
Related statutes
Article 108 of the former Income Tax Act Tax Credit for Preliminary Return Payment