[갑종근로소득세부과처분취소][집18(3)행,096]
The provisions of Article 83(2)2(c) of the Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 1967, Dec. 30, 1967; Presidential Decree No. 3319) are enacted without any basis for the Corporate Tax Act, and the provisions of Article 33(5) of the Corporate Tax Act are invalid before January 1, 1969.
The provisions of Article 83(2)2(c) of the Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 1967, Dec. 30, 1967; Presidential Decree No. 3319) are enacted without any basis for the Corporate Tax Act, and the provisions of Article 33(5) of the Corporate Tax Act are invalid before January 1, 1969.
Enforcement Decree of the Corporate Tax Act (Presidential Decree No. 3319, Dec. 30, 1967) Article 83(2)2(C)(C)
Hodae Co., Ltd.
The director of the tax office
Seoul High Court Decision 69Gu229 delivered on November 4, 1969
The defendant's attorney's grounds of appeal are examined.
According to the facts established by the judgment of the court below, the defendant cannot be viewed as a bonus for the plaintiff company's representative 1 to 1968.6.30 of the Enforcement Decree of the Corporate Tax Act (Article 196.2 of the Corporate Tax Act) which was enacted by the plaintiff company 1 to 196.30 of the Corporate Tax Act, and it cannot be viewed that the provisions of Article 2 of the Enforcement Decree of the Corporate Tax Act, which were enacted by the plaintiff company 1 to 196, were 600,000,000 were no more than 196,000,0000,0000,000 were no more than 196,000,000,0000,000 were no more than 196,000,000,0000,000,000,000,000,000).
Justices Doh-won (Presiding Justice) Doh-dong and Kim Dong-dong Do-Jak and Kim Jong-dong, Kim Jong-won Dog-Jak, Lee Ho-won, Lee Young-han, Kim Young