인정상여 처분에 따른 종합소득세 부과제척 기산일은 소득의 귀속년도 신고기한 다음날인 6.1일임[일부패소]
Seoul High Court 201Nu17808 (2012.05.02)
National Tax Service Review Income 2009-0028 (203.30)
The initial date of exclusion from the imposition of global income tax due to the disposal of the income shall be 6.1 day following the deadline for reporting the business year to which the income belongs.
(2) The liability to pay global income tax based on the recognized disposition is established at the end of the relevant taxable period, and the initial date of the exclusion period shall be June 1 following the due date of the return of the year to which the global income tax belongs under the Income Tax Act.
2012du12167 Global income and revocation of disposition
-Appellee
XX
-Appellant
Head of Ansan Tax Office
Seoul High Court Decision 2011Nu17808 Decided May 2, 2012
September 27, 2012
All appeals are dismissed.
Costs of appeal shall be borne by each party.
The grounds of appeal are examined.
1. Plaintiff’s ground of appeal
The Plaintiff’s assertion is merely an error in the selection of evidence or fact-finding which belongs to the lower court’s exclusive jurisdiction, and thus cannot be a legitimate ground for appeal. Furthermore, even if examining the lower court’s decision in light of the records, it did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules.
2. As to the Defendant’s ground of appeal
After finding the facts as stated in its holding, the lower court determined that the Defendant’s imposition of global income tax in the year 2001 and the imposition of global income tax in the year 2002, which was made on June 1, 2002 and June 1, 2003, when the exclusion period for imposition of global income tax on the income accrued to the Plaintiff’s global income in the year 2001 and the year 2002, was unlawful, on the ground that the Plaintiff’s imposition of global income tax in the year 2001 and the period for imposition of global income tax in the year 2002, regardless of whether the notice of the change in the income amount was served on the corporation.
In light of relevant regulations, legal principles, and records, the judgment of the court below is just, and there is no error in the misapprehension of legal principles as to the exclusion period of income tax.
3. Conclusion
Therefore, all appeals are dismissed, and the costs of appeal are assessed against each party. It is so decided as per Disposition by the assent of all participating Justices on the bench.