소득세의 부과제척기간 기산일은 소득세 신고납부기한 다음 날인 2009. 6. 1.[국승]
Incheon District Court-2014-Gu Partnership-2472
The starting date of the exclusion period for income tax shall be June 1, 2009 after the day after the deadline for filing income tax return and payment.
In this case where the general exclusion period of national tax (five years) applies, the starting date of exclusion period of national tax of global income tax for the year 2005 shall be June 1, 2006, which is the day following the due date of the tax base return ( May 31, 2006), and the expiration date of exclusion period of national tax shall be May 31, 201, which is five years from the due date.
Time period for exclusion from national tax imposition under Article 12-3 of the Enforcement Decree of the Framework Act
Seoul High Court
(State)00 Construction Works
The director of the Southern Incheon District Office
Incheon District Court Decision 2014Guhap2472 Decided April 24, 2015
January 15, 2016
January 29, 2016
1.The judgment of the first instance shall be modified as follows:
A. Of the instant lawsuit, on May 16, 201, the part corresponding to the remaining income amount reverted to the year 2004 portion after re-inspection of the attached Table of Notice of Change in Income Amount, which the Defendant made the income earner as the income earner to the Plaintiff on May 16, 201.
B. The plaintiff's remaining claims are dismissed.
2. 9/10 of the total litigation costs is assessed against the Plaintiff, and the remainder is assessed against the Defendant, respectively.
1. Claim: On May 16, 2011, the Defendant’s notification of change in income amount of KRW 95,625,525, and income amount of KRW 47,359,212 is revoked, as income amount is recognized by the income earner and the income earner’s income amount was recognized by the income earner.
2. Purport of appeal
In the judgment of the court of first instance, the part against the Plaintiff shall be revoked. On May 16, 201, the Defendant’s notification of change in income amount of KRW 47,359,212 is revoked due to the recognition of the income earner No. 87,01,326, and due to recognition of the income earner No. 87,01,326, and due to recognition of
The judgment of the court of first instance is revoked. The plaintiff's claim corresponding to the above revocation is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for dismissal or addition of the following matters, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
(1) On the fourth side, the following shall be added:
B. Whether the part of the claim for cancellation of the notice of change of income amount reverted to the year 2004, which had been made by using the income earner of the instant case as the chief income earner
Of the instant lawsuit, the Defendant’s revocation of this part ex officio on November 5, 2015 during the oral proceedings at the trial, on the following grounds: (a) pursuant to the Evidence Nos. 10 and 11 with respect to the portion corresponding to the remaining income after re-inspection of the attached Table of Notice of Change in Income Amount, which the Defendant made income earner to the Plaintiff on May 16, 201 with the income earner as the head of the income earner, the Defendant’s claim for revocation of this part is unlawful as the subject of the claim is no longer nonexistent.
(2) The 5th page "(b)" shall be changed to "c.".
③ On the 6th page 15, the phrase “not to be included in the sales expenses and management expenses under the profit and loss statement for the business year from 2005 to 2009.” The plaintiff added the phrase “if such expenses are appropriated in the sales expenses and management expenses, it shall be deemed that such expenses are included in the sales expenses and management expenses, and it shall not be deemed that the plaintiff paid the expenses on the 15th page 13 to 5.”
(4) Parts 11 through 12, 11, 12, and 9 shall be improved as follows:
G) Meanwhile, according to Article 12-3(1)1 of the former Enforcement Decree of the Framework Act on National Taxes, in the case of a national tax on which the tax base and amount of tax are reported, as well as global income tax, the date following the due date of the due date of filing the tax base and amount of national tax is the date on which national tax can be imposed. Article 70(1) of the former Income Tax Act provides that the due date of filing the global income tax shall be May 31 of the year following the taxable period (5 years). Thus, in this case to which the general exclusion period of imposition of national tax (5 years) applies, the starting date of the exclusion period of imposition of global income tax for 2005 is June 1, 2006, which is the day following the due date of filing the tax base (5 years from the due date of May 31, 2006), and the expiration date of the exclusion period of imposition of national tax shall be May 31, 201. However, the notice of change after the due date of imposition of national tax after November 8, 2010.
H) The Plaintiff’s assertion on this part is without merit.
2. Conclusion
Therefore, among the lawsuit in this case, the part corresponding to the remaining income amount for 2004 years after the re-inspection of the attached Table of notification of change in income amount, which the defendant made an income earner to the plaintiff on May 16, 201, as the income earner on May 16, 201, is unlawful and dismissed, and the remainder of the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance cannot maintain it as it is, and it is so decided as per Disposition by the assent of the court of first instance.