[양도소득세부과처분취소][공1997.9.15.(42),2743]
The calculation method of the deductible amount of the payable tax on the marginal profits accruing from the underpaid;
In light of the purport of the deduction system for the expected return on a transfer income tax, in order to compensate for the amount equivalent to the interest accrued from the advance payment of the transfer income tax and to induce voluntary payment, the tax credit to be paid where a taxpayer voluntarily pays part of the transfer income tax to be paid at the time of the expected return on a transfer income shall be the amount equivalent to 10/100 of the calculated tax amount calculated
Article 98 (1) of the former Income Tax Act (amended by Act No. 4520 of Dec. 8, 1992) (see current Article 108 (1))
[Plaintiff-Appellant] Plaintiff 1 et al. (Law Firm Gyeong, Attorneys Lee Jae-soo et al., Counsel for plaintiff-appellant)
[Judgment of the court below]
Head of Seocho Tax Office
Seoul High Court Decision 96Gu12605 delivered on December 5, 1996
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
Article 98 (1) of the former Income Tax Act (amended by Act No. 4520 of Dec. 8, 1992) provides that the amount equivalent to 10/100 of the calculated tax amount shall be deducted from the calculated tax amount if voluntary payment is made along with the marginal profit accruing from the transfer of assets. In light of the purport of the system of deduction on the marginal profit accruing from the transfer of assets, which is designed to compensate for the amount equivalent to the interest arising from the advance payment of the transfer income tax and induce voluntary payment (see Supreme Court Decision 96Nu7816, Dec. 20, 196). In light of the fact that the purpose of the system of deduction on the marginal profit accruing from the transfer of assets, the tax amount to be returned shall be the amount equivalent to 10/100 of the calculated tax amount calculated on the basis of the transfer income corresponding to the amount
The judgment below to the same purport is correct, and it is not erroneous in the misapprehension of the legal principles as to the deduction of the amount of the payable tax on the marginal profits accruing from the transfer of assets, or in the violation of the legal principles as to the principle of no taxation without law or taxation without law. In addition, on August 12, 1992, the questioning reply, cited by the plaintiff, concerning the calculation of the amount of the payable tax in the case where the tax amount is reduced or exempted, and on the grounds that it does not relate to the calculation of the amount of the payable tax in the case where the taxpayer voluntarily pays part of the amount of the payable tax, it cannot be deemed that the tax practice pointed out in the ground of appeal by the questioning
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Yong-hun (Presiding Justice)