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(영문) 대법원 2017. 03. 08. 선고 2016두58109 판결

(심리불속행) 원천징수의무자로부터 원천징수업무를 위임받았다고 봄이 상당함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2016Nu5151 ( October 25, 2017)

Case Number of the previous trial

Examination Corporation 2015-002 (2015.04.15)

Title

It is reasonable to deem that the withholding agent was delegated with the withholding duty by the withholding agent.

Summary

(C) The tax authority’s trust arising therefrom is worth being protected, since it is reasonable to deem that the tax withholding agent was delegated to collect withholding taxes from the withholding agent. Thus, it constitutes a withholding agent under Article 98(11) of the Corporate Tax Act, and claiming that the withholding agent is not a withholding agent in the year 2009 and 2010.

Related statutes

Article 98 of the former Corporate Tax Act / [Special Cases concerning Withholding or Collection for Foreign Corporations]

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per