법인세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is to add the following among the reasons for the judgment of the court of first instance, and it is identical to the reasons for the judgment of the court of first instance except for adding the judgment as to the matters alleged by the plaintiff in the court of first instance as set forth in paragraph (2) above. Thus, it is to be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act
“A tax amount calculated under the provisions of Article 55(1) of the Corporate Tax Act, based on the basis, shall be added to “B” at the bottom of the two sides.
2. Additional matters to be determined;
A. Article 55(2) of the Corporate Tax Act (hereinafter “instant provision”) provides that if the tax rate is applied to the tax base of a corporation for which the business year is less than one year as the tax base is shorter than the period of the business year and the tax base is less than one year, the amount of tax per unit is less than the case of a corporation for which the business year is less than one year, and the corporate tax is distorted. Thus, the application of the above provision is limited to cases where the amount of income varies depending on the business term of a corporation, and only a single type of income irrelevant to a corporation’s business term constitutes the tax base. In such cases, it is unreasonable to apply the above provision to cases where only the amount of income constitutes the tax base.
Nevertheless, the instant provision stipulates that the tax base for all revenues, regardless of whether the revenue amount varies depending on the length of the business period, shall be applied in an unconditional manner. Thus, it infringes on the property right under the Constitution and is unconstitutional against the principle of no taxation without law.
B. In principle, the selection of taxable objects subject to assessment shall be made on a legislative policy by comprehensively taking into account all the political, economic, social and cultural circumstances, financial situation, etc. of a country.