법인세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
3. The Defendant’s June 19, 2014 to the Plaintiff.
1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Judgment as to the main claim
A. The Plaintiff’s assertion 1) The instant disposition is null and void after the lapse of March 31, 2013, the exclusion period for the imposition of corporate tax of DongbuTex for the business year of 2007. Even if the instant disposition is the collection disposition, the Defendant’s disposition was null and void since it did not confirm the tax liability without any separate disposition against the Plaintiff. 2) Since the effect of the instant disposition against the Defendant’s joint and several tax obligor is limited to the remaining joint and several tax obligor, the Defendant’s tax liability against DongbuT was determined on the same day, and thus, the instant disposition was lawful as it was within the extinctive prescription period of the national tax collection right.
B. The reasoning for the court’s explanation on this part is the same as that for the corresponding part of the judgment of the court of first instance.
C. The Defendant asserts that the instant disposition is a collection disposition, and thus, we examine whether the Defendant’s imposition disposition of corporate tax for the business year 2007, which was March 12, 2013 against the DongbuTex, becomes effective as the disposition imposing corporate tax on the Plaintiff.
The mutual solidarity relationship between persons jointly and severally liable for tax payment is not related to the performance of the established tax obligation, but it is not related to the self-determination of the tax obligation. Therefore, even if persons jointly and severally liable for tax payment are persons jointly and severally liable for tax payment, specific tax liability should be individually determined.