(심리불속행) 내국법인에 배당소득을 지급하는 자는 법인세 납세의무가 있는지를 불문하고 지급명세서를 제출할 의무가 있음[국승]
Busan High Court-2018-Nu10821 ( October 31, 2018)
(C) A person who pays dividend income to a domestic corporation is obligated to submit a payment record regardless of whether he/she is liable to pay corporate tax.
(Summary) Any person who pays interest or dividend income to a domestic corporation is obligated to submit a payment record, regardless of whether the other party to the payment is liable to pay corporate tax, unless he/she is exempted from the obligation to submit a report under Article 162 of the Enforcement Decree of the Corporate
Article 162 of the Enforcement Decree of the Corporate Tax Act
2018Du6297 Revocation of Disposition of Imposing Corporate Tax
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Defendant, the superior, or the senior
Head of △ District Office
on October 28, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by