[법인세중간예납금부과처분취소][공1976.3.15.(532),8982]
In the case where the tax credit for the income from heavy reduction or exemption under Article 21 of the former Corporate Tax Act is terminated to the end of 72 business years immediately preceding business year, whether the tax credit for the income from heavy reduction or exemption can be deducted and calculated in the determination of the interim corporate tax amount for the business year concerned
Article 30 and Article 31 of the Corporate Tax Act (Act No. 1720) 21 of the former Corporate Tax Act (amended by Presidential Decree No. 1964), Article 70 of the Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 3319), and Article 79 of the Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 2256) and Article 21 of the Addenda of the former Corporate Tax Act (amended by Presidential Decree No. 6362) at the time of the tax disposition in this case (amended by Presidential Decree No. 2256) and Article 79 of the Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 6362), even if the tax credit for heavy income of Article 21 of the former Corporate Tax Act for a corporation at the end of the immediately preceding business year is terminated, the amount of tax paid in the middle of Article 30 (1) of the Corporate Tax Act shall, in principle, be calculated by deducting it from the tax base for the corresponding business year.
Jinhae Chemical Co., Ltd., Counsel for the defendant-appellant
Attorney Shin Jae-chul, Counsel for the plaintiff-appellant
Seoul High Court Decision 74Gu49 delivered on January 14, 1975
The original judgment is reversed, and the case is remanded to Seoul High Court.
Judgment on the Grounds for Appeal by Plaintiff
According to the reasoning of the judgment, the above provisions of Article 21 3 of the former Corporate Tax Act (Act No. 1720) stipulate the tax base of the corporation for interim prepayment for the business year 1972 (from January 1, 1972 to December 31 of the same year), the amount of the corporate tax already reduced or exempted for the business year 200, the amount of the corporate tax which would be reduced or exempted pursuant to Article 37 of the former Corporate Tax Act (Act No. 1964), the amount of the tax reduced or exempted for the business year 30, the amount of the tax reduced or exempted for 197, and the amount of the tax reduced or exempted for the business year 25, the amount of the corporate tax which would be reduced or exempted pursuant to Article 37 of the former Corporate Tax Act (Act No. 2566), the amount of the tax reduced or exempted for the business year 197, the amount of the tax reduced or exempted for 197, the amount of the corporate tax reduced or exempted for 364).
However, the interim prepayment tax amount of the corporate tax as provided in Article 30 (1) of the Corporate Tax Act is a domestic corporation whose period of six months or longer from the beginning date of the business year concerned and which is determined by the Government as corporate tax for the business year immediately preceding the business year or “if the amount of the tax base for the immediately preceding business year is not determined by the Government, it shall be deemed that the amount obtained by deducting the amount under subparagraphs of Article 26 (1) of the Corporate Tax Act from the amount of the tax base for the immediately preceding business year reported by the corporation under Article 28 of the same Act is calculated by taking six months or less from the total number of months in the immediately preceding business year to the end of the business year under Article 31 of the same Act. Thus, in comparison with the determination method of the corporate tax amount for the immediately preceding business year under Article 30 (1) of the same Act, the corporation, in principle, shall calculate the interim prepayment tax amount for the immediately preceding business year on the basis of the tax base amount for the immediately preceding business year and shall also be deemed to have the remaining tax exemption period under Article 17 (4).
Therefore, the above judgment of the court below is erroneous by misunderstanding the legal principles of the corporate tax interim prepayment system under Article 30 (1) of the Corporate Tax Act, or by misunderstanding the application thereof, or by misunderstanding the reasoning and inconsistency in the judgment. Therefore, it is reasonable to discuss this point, and the judgment of the court below is not reversed.
Therefore, the original judgment is reversed, and the case is remanded to Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.
Justices Han-jin (Presiding Justice)