[소득세부과처분취소청구사건][하집1986(1),584]
Evaluation marginal profits on the business fixed assets shall be deemed taxable income, and whether the detailed disposition of global income and disposal are appropriate;
The evaluation marginal profits on fixed assets for business are illegal for the global income detailed and disposition that considered the evaluation marginal profits as taxable income, because there is no reasonable provision that the evaluation marginal profits can be taxed by recognizing them as taxable income of global income tax even after examining all the provisions of the Income Tax Act, which are derived from the accounting of revaluated due to price increase, not from the true profits.
Articles 3 and 4 of the Income Tax Act
Plaintiff
Chuncheon Director of the Tax Office
1. The disposition of imposition of the global income tax of KRW 4,324,530 and the defense tax of KRW 1,221,940, imposed by the Defendant against the Plaintiff as of January 17, 1985 against the Plaintiff in the business year of 1983 shall be revoked.
2. The costs of lawsuit shall be borne by the defendant.
The same shall apply to the order.
1. On January 17, 1985, the Defendant: (a) calculated the tax base of global income and the defense tax against the Plaintiff; (b) calculated the tax base of KRW 1; (c) calculated the tax amount of KRW 3; (d) calculated the tax base of KRW 2; (e) calculated the amount of KRW 1; (e) calculated the amount of KRW 3; (e) calculated the amount of KRW 1; (f) calculated the amount of KRW 3; (f) calculated the amount of KRW 5; (f) calculated the amount of KRW 2; (f) calculated the amount of KRW 1; (f) calculated the amount of KRW 3; (f) calculated the amount of KRW 2; (f) calculated the amount of KRW 9; (f) calculated the amount of KRW 2; (f) calculated the amount of KRW 1; (f) calculated the amount of KRW 3; (f) calculated the amount of KRW 1; (f) calculated the amount of KRW 2; (f) calculated the amount of KRW 1.3; (f) calculated the amount of KRW 1.3; (f) calculated the amount of KRW 1; (c.
As to the defendant's assertion that the above disposition of taxation is lawful, although there is no provision that the plaintiff may impose tax on the increased amount of income when a voluntary evaluation increase is made due to an increase in the value of capital assets under the current Income Tax Act, the defendant's taxation on the above increased amount of 16,959,257 won is against the principle of no taxation without law. Thus, Article 95 of the Constitution provides that the items and rates of taxation shall be determined by law, and Article 3 of the Income Tax Act provides that the resident shall impose income tax on all income under this Act. Article 4 (1) 1 of the Income Tax Act (amended by Act No. 3793 of Dec. 23, 1985) provides that the scope of taxable income shall be determined by law, and Article 4 (1) 2 of the same Act provides that the interest income, dividend income (including agenda and ground dividend income), real estate, income, labor income and other income; Article 2 provides that retirement income generated from retirement shall be excluded from retirement, Article 3 through subparagraph 4 or 7 of the same Act.
However, there is no basis provision that this evaluation marginal profit can be imposed by recognizing the above evaluation marginal profit as taxable income of global income tax even after examining all the provisions of the Income Tax Act, as income arising from the accounting of revaluation based on price increase, not the true profit, which is recognized by the defendant as income.
Thus, the taxation portion on the above evaluation marginal profit amounting to 16,959,257 won in the disposition of this case is illegal against the principle of no taxation without law. Therefore, if the global income tax and defense tax are calculated by using the remaining amount of 8,394,877 won (25,354,134-16, 959,257) as the income amount, the global income tax shall be KRW 864,733, and the defense tax shall be KRW 83,847, such as the attached list. The global income tax and defense tax shall be assessed against the plaintiff when deducting the amount of tax already paid by the plaintiff, while the global income tax and defense tax shall be assessed against the plaintiff, and the amount of 1,358,343 won in the global income tax already paid and KRW 138,459 in the defense tax shall be refunded to the plaintiff.
Thus, the plaintiff's claim of this case seeking the revocation of the above disposition is reasonable, and this case is accepted, and the costs of lawsuit are assessed against the losing party and it is so decided as per Disposition.
Judges Lee Jae-chul (Presiding Judge)