[법인세등부과처분취소][공1983.12.15.(718),1754]
Principle of Minority and Strict Interpretation of Tax Laws
Tax laws and regulations shall apply at the time of occurrence of the requisite fact, and no retroactive application of the newly established or amended tax laws and regulations shall be permitted, and the interpretation of the tax laws and regulations shall be strict, so it may not be applied retroactively or analogically to the donations made before the donation of medical business is designated as the donations under Article 18(1) of the Corporate Tax Act and Article 42 subparag. 13 of the Enforcement Decree of the Corporate Tax Act.
Article 12(2) of the Constitution of the Republic of Korea; Article 18(2) of the Framework Act on National Taxes; Article 17 subparag. 6 of the Enforcement Rule of the Corporate Tax Act (Ordinance of the Ministry of Finance and Economy No. 1385, Feb.
Attorney Lee Ho-ho, Inc., Counsel for the defendant-appellant
The director of the tax office
Seoul High Court Decision 81Gu357 delivered on March 10, 1982
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The Plaintiff’s attorney’s ground of appeal is examined.
Under the principle of no taxation without law, tax laws shall be applied at the time of the occurrence of the fact, and the retroactive application of the newly established or amended tax laws and regulations shall not be permitted. The interpretation of the tax laws and regulations shall be strict and expanded interpretation or analogical interpretation shall not be permitted. Accordingly, Article 17 subparagraph 6 of the Enforcement Rule of the Corporate Tax Act is newly established under Article 17 subparagraph 6 of the Enforcement Rule of the Corporate Tax Act as of February 17, 1979, which is recognized by the Minister of Health and Welfare to the medical corporations under the Medical Service Act in the areas of lacking medical services recognized by the Minister of Health and Welfare due to the establishment of Article 18 (1) of the Corporate Tax Act and Article 42 subparagraph 13 of the Enforcement Rule of the Corporate Tax Act, which is added to the designated donation under Article 18 (1) of the Corporate Tax Act and Article 42 subparagraph 13 of the Enforcement Rule of the same Act. Since the above subparagraph 6 of the Enforcement Rule shall be applied from the first business year after January 1, 1979.
Therefore, the appeal is without merit, and the costs of appeal are assessed against the plaintiff who has lost. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices O Sung-sung(Presiding Justice)