2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

The Defendant’s penalty tax on the interim prepayment for the year 2012 owed to the Plaintiff on March 8, 2013

A judgment revoking the imposition of KRW 6,639,063.

2. Purport of appeal

Judgment like the Disposition

A. The Plaintiff is a legal entity that operates a truck terminal in ** 451 Dong 451.

B. On March 25, 2012, the Plaintiff calculated corporate tax for the business year 2011 as “calculated tax amount of KRW 3,140,927,424, and the minimum amount of corporate tax

The amount of tax reduced or exempted shall be KRW 1,658,463,712, interim prepayment and tax paid, KRW 519,319,290.

reported.

C. On August 23, 2012, when the Plaintiff filed a return for interim prepayment of corporate tax for the business year 2012, the amended former Act

The amended Corporate Tax Act (amended by Act No. 11607, Jan. 1, 2013; hereinafter referred to as the "Revised Corporate Tax Act")

C) applying the corporate tax rate of section 55 to KRW 2,857,206,749, public

The amount of tax reduced or exempted shall be KRW 583,50,581,580 for interim tax prepayment, which shall be KRW 1,658,463,712 without re-assessment.

C. The payment was made.

D. The defendant shall calculate the calculated tax amount for the immediately preceding business year at the tax rate of the revised Corporate Tax Act.

The former Restriction of Special Taxation Act (amended by Act No. 10653, May 19, 201) (amended by Act No. 10653, May 19,

Tax reduction or exemption when calculating interim tax pursuant to Article 51 of the Addenda to the Restriction of Special Taxation Act (hereinafter referred to as the "Special Tax Treatment Act").

The corporate tax amount shall be calculated again by applying the provisions of Article 132(1) of the amended Restriction of Special Taxation Act.

In light of the minimum tax amount subject to deduction, the amount of reduction or exemption shall be KRW 1,374,743,037, and the Plaintiff on March 8, 2013

In addition, 148,49,400 won of corporate tax for the business year 2012, including 6,639,063 won for additional tax for arrears

The notice of correction was issued (hereinafter referred to as the "disposition for Additional Payment for Additional Payment for Additional Payment")

(c).

E. On May 28, 2013, the Plaintiff was dissatisfied with the instant disposition of additional tax, and filed a petition for an inquiry with the Tax Tribunal.

The decision of dismissal was made on September 4, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 to 3 (including paper numbers)

Second, the purport of the whole pleading

2. Whether the disposition of additional tax in this case is legitimate

A. The plaintiff's assertion

The Plaintiff: (a) Article 51 of the Addenda to the Restriction of Special Taxation Act (amended by the Defendant).

"Revised Provisions of Section 132(1)" in this section means small and medium machine under Section 1 of Article 132 of the Restriction of Special Taxation Act.

The change in the corporate tax rate means the change in the minimum tax rate for the graduate company from the business.

Even if the minimum tax is not calculated again, it can not be the basis for re-calculated, and accordingly, the amount of tax deducted or exempted.

In other words, it shall not be calculated again, and even if the plaintiff's report method is wrong, it shall be simple as much as possible.

The purpose of the system intended to make interim prepayment by one method, or the payment of interim prepayment declaration of corporate tax.

In light of the form of department, etc., the plaintiff's wrong report is justified, and the defendant's objection

B. Relevant statutes

It is as shown in the attached Form.

C. Determination by issue

(1) The meaning of Article 51 of the Addenda to the Restriction of Special Taxation Act

A) Calculation of the content of Article 132(1) of the amended Restriction of Special Taxation Act and the minimum tax

Article 132 (1) of the revised Restriction of Special Taxation Act is amended in relation to the calculation of corporate tax amount.

The minimum tax base (amended Article) of the tax amount after the reduction or exemption under each subparagraph of paragraph (1) of this Article is applied;

No inclusion in deductible expenses, income deduction, etc. under Article 132 (1) 1 and 2 of the Special Act;

(1) The amount of tax (minimum corporate tax) calculated by multiplying the minimum tax rate by the minimum tax rate;

In such cases, the part equivalent to the shortage shall not be reduced, exempted, etc.

section 132(1) of the Restriction of Special Taxation Act provides for the minimum tax system.

Article 132(1) of the Restriction of Special Taxation Act has been amended frequently on the scope, etc. of the object of amnesty

In previous regulations, small and medium enterprises are middle-standing enterprises, large enterprises, etc. outside of small and medium enterprises.

(1) In the case of a small or medium enterprise to alleviate the increase of tax burden by raising the minimum tax rate;

in addition to the minimum tax rate of an enterprise that is not required to be raised by step, and the previous

The framework and content of the minimum tax calculation method was maintained as it is.

On the other hand, the Restriction of Special Taxation Act does not apply to the calculation of interim prepayment tax in the Addenda.

This minimum tax system has been applied, and the revised Restriction of Special Taxation Act Article 51 of the Addenda also provides that the revised Restriction of Special Taxation Act shall apply.

The interim prepayment tax under Article 63(1) of the Corporate Tax Act for the business year after January 1, 201 shall be calculated.

the minimum tax in the immediately preceding business year shall be calculated by applying the amended provisions of Article 132(1).

1) ① Article 132(1) of the Restriction of Special Taxation Act (amended by Act No. 9921, Jan. 1, 2010) with respect to the minimum tax rate, 13/100 (tax base) in the previous case.

The portion below 100 billion won is defined as 10/100, and 7/100 in the case of small and medium enterprises, but 14/100 (10 billion won in the tax base).

The portion exceeding 11/100 and below 100 billion won shall be 11/100, the tax base of 10 billion won and 10/100 for small and medium enterprises, and 7/100 for small and medium enterprises).

Article 132(1) of the Restriction of Special Taxation Act (amended by Act No. 10068, Mar. 12, 2010); Article 30 of the Restriction of Special Taxation Act (amended by Act No. 10068)

(Special Cases concerning inclusion in deductible expenses) the research and human resources development reserve and special depreciation expenses included in deductible expenses when calculating the amount of income for each business year;

There was a frequent revision on the calculation of the minimum tax, such as making a proposal.

in this case, the amount of corporate tax reduced or exempted under Article 63 (1) 1 of the Corporate Tax Act shall be pursuant to the amended Restriction of Special Taxation Act.

Article 132(1) provides that calculation shall be made by applying the amended provisions

regardless of the amendment under Article 132(1) of the Act, the minimum rate of 11% is applied, and the plaintiff 2011gg.

Since the minimum amount of tax in the business year is KRW 1,482,463,712, the interim tax shall be calculated in the business year 2012.

The minimum tax amount in the business year 201 shall be the same as the above amount.

B) The criteria for calculating the amount of tax under the amended Corporate Tax Act

The amendment of the former Corporate Tax Act (Amended by Act No. 11128, Dec. 31, 201)

(2) In amending Article 55, the tax base of which is 20 billion won or more shall be newly provided, and the Addenda section 26 shall be amended.

The interim prepayment amount for the business year that begins after January 1, 2012 shall be the interim prepayment amount for the business year that begins.

In calculating the amount of corporate tax for the immediately preceding business year under Article 63 (1), the amount of final tax shall be immediately calculated.

The revised provisions of Article 55(1) shall apply to the tax base amount for the business year.

C. Accordingly, 22% of the tax rate at the time of the Plaintiff’s filing of corporate tax for the business year 201 (the Plaintiff’s)

The tax base for the business year 2011 shall be 3,140,927,424 won calculated by applying the tax base to 14,386,03,746 won.

If the interim prepayment of corporate tax is made in the business year 2012, the amended Corporate Tax Law

calculated tax by applying 20% to the same tax base for the business year 201

The interim tax shall be calculated based on 2,857,206,740 won.

C) Method for calculating the deductible tax amount upon interim prepayment

Without changing the minimum tax under the revised Restriction of Special Taxation Act, the revised Corporate Tax Act shall apply.

Revised Corporate Tax Act (Law No. 11128, Dec. 31, 201) (No. 11128, 201)

As to the Plaintiff’s tax base for the business year 2012 even under Article 55 of the amended Act

Although there was a scheduled change in the tax rate, interim prepayment pursuant to Article 26 of the Addenda to the amended Corporate Tax Act.

In calculating the calculated tax amount for the business year 201, the amended Corporate Tax Act tax rate;

In the calculation of the interim tax amount for the business year 2012, it shall be applied in the business year 201.

As the calculated tax amount has been reduced, the reduction of the calculated tax amount shall inevitably be deducted or reduced (calculated tax amount).

- Reduction of the minimum tax amount, but only the calculated tax amount under Article 26 of the Addenda thereto;

Article 55(1) of the amended Corporate Tax Act provides that the amended provisions shall apply, and the amount of tax to be deducted or exempted.

applying the amended tax rate to the Corporation, which is the issue of whether the Corporation shall apply the same as the Corporation.

Interpretation of Article 132(1) of the Restriction of Special Taxation Act and Article 51 of the Addenda thereto, which forms the basis for calculating the abated or exempted tax amount.

by way of such determination.

In this regard, the facts recognized earlier, and Article 132(1) of the Restriction of Special Taxation Act and Article 51 of the Addenda thereto.

(1) Article 51 of the Addenda to the Restriction of Special Taxation Act, i.e., the following circumstances recognized in light of the content:

There is no reason to interpret the amended provision of Paragraph 1 of Article 132 by limiting it to "the amended part" in the interpretation of the language.

(2) The Corporate Tax Act provides that "the reduced or exempted corporate tax amount necessary to calculate the amount of interim prepayment."

on the other hand, there is no provision on the method of calculating the physical property, and under the special tax law, the special tax law

Article 51 (latter part) of the Addenda to the Restriction of Special Taxation Act provides for the method of calculating the corporate tax exempted.

"Calculation of the corporate tax amount reduced or exempted under Article 63 (1) 1 of the Corporate Tax Act" in relation to prepayment tax amount.

In applying "Article 132 (1) of the Restriction of Special Taxation Act", 3. Interim prepayment

In calculating the amount of tax, the limit of the amount of tax for interim prepayment, unless otherwise prescribed.

through the supplementary provisions of the amended Act, the Corporate Tax Act, which only provides for the legislative form

The revised Corporate Tax Law only stipulates that the tax rate under the revised Corporate Tax Act shall apply to the calculation method of the amount of tax payable.

Even if the calculated tax amount is inevitably reduced due to the reduction of the calculated tax amount, the deduction tax amount equivalent to the deducted tax amount.

(4) Tax reduction or exemption under Article 132(1) of the Restriction of Special Taxation Act as amended.

The calculation of the tax amount is based on the calculation of the tax amount multiplied by the "tax rate" stipulated in the Corporate Tax Act.

If the "tax rate" under the Corporate Tax Act is changed, the revised provisions of the Restriction of Special Taxation Act shall apply.

In full view of the fact that the 'tax amount', which is a premise for calculating the tax amount to be deducted or exempted, cannot be changed.

If the calculated tax is calculated at the corporate tax rate as amended by the Plaintiff, the revised Restriction of Special Taxation Act shall apply.

132(1) and Article 51 of the Addenda, the minimum amount of tax calculated by applying the corporate tax rate as amended;

The deductible reduction or exemption amount shall be calculated again.

(2) Whether there exists a justifiable reason as to the Plaintiff’s neglect of the obligation of interim prepayment of corporate tax

Under the tax law, additional taxes are paid in order to facilitate the exercise of taxation rights and the realization of tax claims.

If a taxpayer violates various obligations, such as reporting and tax payment, prescribed by the law without justifiable grounds, the law shall be determined.

taxpayer's intentional or negligent act is not considered as an administrative sanction imposed pursuant to this section.

In addition, the land, mistake, etc. of a statute does not constitute a justifiable ground that is not attributable to the violation of the duty.

Nbaba (Supreme Court Decision 2002Du10780 Decided June 24, 2004; Supreme Court Decision 2005 Decided April 26, 2007

2. The facts and facts acknowledged earlier by the Supreme Court Decisions 20545, 2007Du3107 Decided April 23, 2009

The following circumstances recognized by the relevant regulations, i.e., a change in the corporate tax rate;

When calculated tax amount is changed, the fact that it can be easily known that the amount of deduction or exemption should be changed.

(2) calculated under the amended Corporate Tax Act for the deductible reduction and exemption tax pursuant to the amended tax rate.

There is no direct provision providing that the deduction or exemption tax amount shall be calculated from that time to that time, but the calculation of the deduction or exemption tax

In the Restriction of Special Taxation Act, it is not prescribed in the Corporate Tax Act, and it was prescribed in the Restriction of Special Taxation Act.

In the form of a report on interim prepayment of corporate tax under subparagraph 58 of the Form 58 of the Administrative Rule, Hashe shall be placed in the method of preparation.

Tax reduction or exemption pursuant to the amended Corporate Tax Act and the Restriction of Special Taxation Act;

In light of the above legal principles, the Plaintiff appears to be entitled to calculate and state the tax amount.

2012 Tax actually reduced or exempted in the year 201, an interim prepayment return of corporate tax for the business year 2012

There is no reasonable ground to apply the amount.

(3) Sub-determination

Therefore, the plaintiff's assertion on this part is without merit, and the additional tax of this case is justified.

3. Conclusion

If so, the plaintiff's claim is dismissed, and the judgment of the court of first instance differs from this conclusion.

Since it is unfair, it is decided to revoke the judgment of the first instance court, and it is so decided as per Disposition.

Judges Jeong*

Judges Heba*