[행정처분취소청구사건][고집1974특,422]
Additional tax on corporate tax demand for agricultural cooperatives;
Since the Agricultural Cooperatives Act provides that a corporation established under the Agricultural Cooperatives Act shall be exempted from corporate tax and business tax pursuant to Article 4 (1) 6 of the Regulation of Tax Reduction and Exemption Act, even if the plaintiff corporation established under the Agricultural Cooperatives Act did not report the sales amount under Article 66 (1) of the Corporate Tax Act within the time limit, it may not impose the penalty tax under Article 41 of the Corporate Tax Act, which
Article 4 of the Regulation of Tax Reduction and Exemption Act, Articles 66 and 41 of the Corporate Tax Act (Law No. 2154)
Supreme Court Decision 74Nu19 delivered on May 28, 1974 (Supreme Court Decision 10696 delivered on March 12, 1974; 22Nu25 delivered on March 12, 197; Article 4(3)1881 of the Regulation of Tax Reduction and Exemption Act; 486No780 delivered on March 12, 197)
Na-gun Agricultural Cooperatives
(b) the Director of the Tax Office
Each disposition of imposition of KRW 734,045 as corporate tax of June 18, 1970 against the plaintiff and KRW 73,404 as corporate tax of July 6, 1970 against the plaintiff shall be revoked.
All the costs of lawsuit shall be borne by the defendant through the remand.
The same shall apply to the order.
The fact that the defendant imposed an occasional amount of KRW 734,045 on the plaintiff as of June 18, 1970 and imposed an additional tax of KRW 73,404 on the ground that the defendant did not submit the sales business report to the plaintiff within the prescribed period, and did not pay the above corporate tax within the payment period, there is no dispute between the parties.
Article 4 (1) 6 of the Regulation of Tax Reduction and Exemption Act, which is a special corporation established under the Agricultural Cooperatives Act, provides that corporate tax and additional tax shall be imposed on such special corporation. The defendant argues that it is unlawful because the plaintiff union has an obligation to submit a monthly report on sales amount received under Article 66 (1) of the Corporate Tax Act within the prescribed period, although it did not submit a report on sales amount between January 1, 1969 and December 31 of the same year, so the above disposition is legitimate because the plaintiff union did not submit the above report on sales amount under Article 41 (7) 2 of the Corporate Tax Act, and it does not appear that the corporation is a corporation established under the Agricultural Cooperatives Act and that it is not a corporation under the above provision of Article 4 (1) 6 of the Regulation of Tax Reduction and Exemption Act, and the corporation's corporate tax and business tax shall not be imposed until the prescribed amount of corporate tax and corporate tax shall not be imposed until the expiration of the prescribed period (Article 4 (1) 6 of the Corporate Tax Act).
Therefore, the defendant's main tax disposition, which imposed corporate tax (additional tax) and additional tax on the plaintiff exempted from corporate tax under the Regulation of Tax Reduction and Exemption Act, is illegal. Therefore, the plaintiff's main tax claim seeking revocation is justified, and the costs of lawsuit are assessed against the losing defendant. It is so decided as per Disposition.
Judges Park Young-young (Presiding Judge)