[면허세부과처분취소][집36(1)특,245;공1988.3.1.(819),422]
Whether they are subject to license tax and license tax on transfer of tax office under the Local Tax Act;
In light of the purpose of Article 160 (1) of the Local Tax Act, the license tax under the Local Tax Act includes not only the beneficial and permanent administrative disposition such as the creation of rights and the cancellation of prohibition, but also the specific act unrelated to the profit such as simple acceptance and examination of reports, and Article 161 (2) of the Local Tax Act and Article 124 (1) of the Enforcement Decree of the Local Tax Act are classified as the license tax imposed (class 4). According to Article 13 (2) of the Certified Tax Accountant Act, the transfer of the tax office is subject to the legal declaration for the Minister of Finance and Economy, so the report of transfer of the tax office is subject to the license tax.
Articles 160(1) and 161(2) of the Local Tax Act, Article 124(1) of the Enforcement Decree of the Local Tax Act, Article 13(2) of the Certified Tax Accountant Act
Plaintiff
Msan Market
Daegu High Court Decision 87Gu115 delivered on July 22, 1987
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
According to the current Local Tax Act Article 160 (1) of the Local Tax Act, license tax under the current Local Tax Act includes not only profitable and permanent administrative measures such as creation of rights and cancellation of prohibition, but also specific acts unrelated to profit such as simple acceptance and examination of reports. Meanwhile, according to Article 161 (2) of the Local Tax Act and Article 124 (1) of the Enforcement Decree of the same Act, license tax is classified as subject to license tax (class 4). According to Article 13 (2) of the Certified Tax Accountant Act Article 13 (2) of the Certified Tax Accountant Act, the transfer of tax office is subject to the legal reporting of the Minister of Finance and Economy.
In the same purport, the lower court was justifiable to have determined that the Defendant’s imposition of the license tax on the Plaintiff’s report on the relocation of the office of this case was lawful. In so doing, the lower court did not err by misapprehending the legal doctrine under Articles 160 and 161 of the Local Tax Act, or by extensively interpreting and analogically applying the
The issue is that a report on the transfer of an office under Article 13 of the Certified Tax Accountant Act and Article 14 of the Enforcement Decree of the same Act is unrelated to the matters for granting a license for a certified tax accountant, and it is a simple fact-finding act that is not a change of a license, and it has the same nature as a simple change of address, which is a reason for exemption from taxation under Article 124-2 subparagraph 5 of the Enforcement Decree of the Local Tax Act (the appellate brief stated in Article 57-2 subparagraph 5 of the Enforcement Rule of the Local Tax Act but seems to be erroneous). Thus, it is difficult to accept the judgment of the court below on its independent opinion that the purport of the provision of Article 160 (1) of the Local Tax Act is erroneous, and its nature is the same as a mere change of address, which is a reason for exemption from
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Jong-sik (Presiding Justice)