일반적인 필요경비는 발생한 당해연도에 반드시 반영을 하여야 함[국승]
Seoul Administrative Court 2015Guhap19605 (Law No. 10, 2015)
General necessary expenses must be reflected in the year in which they occurred.
General necessary expenses are the necessary expenses corresponding to the total amount of income in the current year, and must be reflected in the current year.
Article 27 (Calculation of Necessary Expenses)
2015Nu5485 Revocation of Disposition of Imposing global income tax, etc.
Ma-○
○ Head of tax office
Seoul Administrative Court Decision 2014Guhap19605 decided October 10, 2015
on March 3, 2016
on October 24, 2016
1. Revocation of the part against the defendant in the judgment of the court of first instance, and the plaintiff's claim corresponding to the revocation part;
The dismissal is dismissed.
2. The plaintiff's appeal is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. Purport of claim
A. On April 15, 2014, the Defendant revoked the disposition of imposition of global income tax of KRW 000 (including additional tax of KRW 00) on the Plaintiff for the year 2008.
B. On May 19, 2014, the Defendant’s disposition of imposing global income tax on the Plaintiff in the year 2010, and the disposition received on the basis of the instant global income tax payment to ○○○○○○○○○○○○○, unilaterally and unilaterally, that was appropriated for the said global income tax payment, is each invalid (preliminary revocation).
C. On May 7, 2015, the Defendant confirmed that the imposition of global income tax on the Plaintiff for the year 2010 on the Plaintiff is null and void (preliminary revocation).
2. Purport of appeal
A. The plaintiff
The judgment of the court of first instance against the plaintiff who is equivalent to the order to nullify or revoke the above
The part of the judgment as above 1-B, and the defendant's 2010 delivered to the plaintiff on May 7, 2015
Of the disposition of imposition of global income tax on the global income tax on the ○○ source, the part on the ○○ source is invalid (preliminary cancellation).
B. Defendant
Reasons for the judgment referred to in paragraph (1)
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for dismissal or addition of the following matters, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
(1) The parallel 3 to 16 pages 2 shall be improved as follows:
“(3) Determination
Article 27 (1) of the former Income Tax Act provides that "The amount to be included in necessary expenses when calculating the amount of business income or other income shall be the sum of expenses corresponding to the total amount of income in the relevant taxable period, which is generally accepted."
According to the above provision, necessary expenses shall be deducted from the total amount of income for the business year when the obligation to pay necessary expenses becomes definite, not from the total amount of income for the business year in which the individual amount of income accrued, corresponding to the individual amount of income in the business year to which the individual amount of income belongs, respectively. Therefore, the above registration tax claimed by the Plaintiff as having been paid is also necessary expenses corresponding to the total amount of income tax on global income for which the registration was made in 2008, and it shall not be deducted from the global income tax on global income for the business year 2008 or for the business year 2010. The Plaintiff’s assertion on a different premise is without merit (prepaid expenses refer to the amount paid for services not yet provided under a certain contract, but the registration tax does not constitute prepaid expenses)
(2) Nos. 21 and 22 shall be deleted.
2. Conclusion
Therefore, among the lawsuit in this case, the claim seeking the revocation of the disposition of imposition of global income tax of ○○○○ for the year 2008, which belongs to April 15, 2014, the claim seeking the confirmation and revocation of the disposition of imposition of global income tax of 2010 as of May 19, 2014, and the claim seeking the confirmation and revocation of the disposition of imposition of global income tax of 2010 as of May 19, 2014, ③ the claim seeking confirmation and revocation of the disposition of imposition of global income tax of 2010, which is received with the tax payment of global income tax of 2010, are all unlawful, and thus, the claim for confirmation and revocation of the invalidation of the disposition of imposition of global income tax of 2010 shall be dismissed. The plaintiff's main and ancillary claim concerning the correction of the disposition of increase for the year 2010 as of April 15, 2014 shall be dismissed as of the ground for appeal of the plaintiff.