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세무서장의 법인세를 근거로 한 지방소득세 부과처분의 당부

조세심판원 조세심판 | 2013-12-16 | 조심2013지0612 | 지방

[Case Number]

[Case Number] High Court Decision 2013Do0612 ( December 17, 2013)

[Items]

[Items] Local Income [Type]

[Summary of Decision]

[Determination] The disposition imposing local income tax is legitimate since the corporate tax, which is the basis for imposing local income tax, is deemed to be legally imposed until it is revoked or corrected by the competent authority.

[Related Acts]

[Related Acts] Article 89 of the Local Tax Act

【Reference Decision】

[Reference Decision] Trial Decision 2013west 1756/ Trial Decision 2009da0120/ Trial Decision 2013da0372

【Disposition】

The appeal is dismissed.

【Reasoning】

1. Summary of disposition;

A. On January 11, 2013, the head of the OO head of the tax office imposed and imposed an assessment on November 1, 2012, 2012 on and from OOO, OOO, OO, andOOO(OOO) (OOO) on and from November 1, 2012, on which the applicant corporation did not withhold the amount of corporate tax to be withheld as corporate tax on the income for each business year of OO pursuant to Article 98 of the Corporate Tax Act, and upon notifying the disposition authority of the disposition of the imposition, the office imposed and imposed an assessment on the applicant corporation on and from February 15, 2013, OO,OO, andOO(OOO) on the local income tax on

B. The applicant filed an appeal on May 15, 2013.

2. Opinion of the requesting corporation and the disposition agency;

A. The claimant corporation's assertion

In July 2012, the director of the Seoul Regional Tax Office announced the claimant corporation that "I will withhold and pay as corporate tax pursuant to the provisions of Article 98 (1) of the Corporate Tax Act because you constitute royalty income pursuant to the provisions of Article 14 (4) of the Korea-U.S. Tax Treaty and Article 93 (9) of the Corporate Tax Act." The director of the Seoul Regional Tax Office imposed corporate tax on the claimant corporation for the purpose that I should have withheld and paid 15% corporate tax on the contributions paid to the USOOO on October through December 12, 2007.

Since the above contributions paid to the U.S. OO by the requesting corporation are illegal in the imposition disposition of corporate tax imposed on the requesting corporation by the head of the OO or the head of the OO because they do not fall under the royalty income, the imposition disposition of local income tax imposed and notified on the requesting corporation on February 12, 2013 should be revoked

(b) Opinions of disposition agencies;

In the case of a local tax imposed on the basis of the amount of income tax determined by the head of the tax office as the tax base, it shall be presumed legitimate until the imposition of income tax is revoked or revised by the competent authority, and if the income tax, which is a national tax, is revoked or reduced by the competent authority thereafter, it shall be deemed that the local tax is revoked or reduced accordingly, and the disposition for imposition of local income tax shall be presumed legitimate until the issue is determined by the competent authority, and the argument of the requesting authority is presumed legitimate.

3. Hearing and determination

(a) Points in dispute;

propriety of the disposition imposing local income tax on the withholding tax amount of the corporate tax

B. Facts and determination

(1) The disposition agency notified the head of the office of tax payment of the aggregate amount of corporate tax imposed and notified by deeming that the applicant did not withhold any corporate tax from the head of the office of tax payment, and notified such fact that the applicant did not withhold any corporate tax, such as OOO, OO, OO, OO, OO, OO, OO, OO, OOO, OO, OOO, OOO, OOOO, OOO, OOO, OOO, OOO,OO,OO, OO, OO, OO, OO, OO, O, O, O, O, O, O, that the disposition was imposed and collected on the applicant company. The disposition was imposed on the local income tax that imposed and collected on the withholding tax.

(2) The corporate tax imposed and notified by the head of the OOOO on the claimant corporation is currently pending as of April 5, 2013.

(3) Where corporate tax is to be withheld pursuant to Article 96 (1) through (3) of the Local Tax Act, the relevant withholding agent, as prescribed by Presidential Decree, shall make the amount of tax calculated by applying the tax rate under Article 89 (1) to the income tax or corporate tax to be withheld (hereinafter referred to as "amount of special collection") simultaneously with the corporate tax to be collected by the 10th day of the month following the month in which the date of collection falls and pay the amount of tax to the competent local government by the 10th day of the month in which the date of collection falls, and where tax is not paid or underpaid by the said deadline, the withholding agent shall collect from the

(4) In full view of the above relevant statutes, facts, etc., the portion of special collection of local income tax on corporate tax withholding is a local tax on which a withholding agent under the Corporate Tax Act pays, pays, or imposes and pays the amount of corporate tax to be withheld and paid by the withholding agent under the Corporate Tax Act as the tax base, and where the amount of special collection of local income tax is imposed, the taxation of local income tax is valid until before the competent authority makes a decision to cancel or correct the corporate tax withholding amount which serves as the tax base until before the competent authority makes a decision to cancel or correct it. As such, the imposition disposition of local income

However, according to the provisions of Article 94 (2) of the Local Tax Act, in cases where the amount of income tax and corporate tax reported under the Income Tax Act and the Corporate Tax Act or the amount of tax are changed due to a determination or revision of the income tax or a refund under Article 85-2 of the Income Tax Act and Article 72 of the Corporate Tax Act, the amount of tax equivalent to income shall be refunded or collected according to such determination, correction, or refund. Thus, in cases where the corporate tax related to this case has been determined by the competent authority for cancellation or correction, this case's local income tax shall also be revoked or reduced notwithstanding the decision on

4. Conclusion

This case shall be decided as ordered by Article 123 (4) of the Framework Act on Local Taxes and Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes because the petition for adjudication is groundless as a result of the deliberation.