법인세부과처분및소득금액변동통지취소청구
All appeals are dismissed.
Costs of appeal shall be borne by each party.
The grounds of appeal are examined.
1. Plaintiff’s ground of appeal
A. The notice of change in the amount of income to a person to whom income belongs pursuant to the proviso of Article 192(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 20618, Feb. 22, 2008) is not a direct legal change in the legal status of the person to whom income accrues, and thus, it cannot be deemed an administrative disposition subject to appeal litigation.
(see Supreme Court Decision 2011Du14227, Jul. 24, 2014). Moreover, the notice of change in income to a withholding agent does not affect the rights or legal status of a source taxpayer, such as the existence or scope of a source tax liability, and thus, the person to whom income accrued from disposal of income does not have any legal interest in seeking the cancellation of notice of change in income amount to a corporation.
(See Supreme Court Decision 2012Du27954 Decided April 26, 2013). B.
In the same purport, the court below is just in holding that the part of the lawsuit in this case against the plaintiff on November 16, 2010, seeking revocation of the notice of change in the income amount for notification of the income earner, which the defendant made against the plaintiff on September 7, 2010, against the corporation B on September 7, 2010, is unlawful. In so doing, contrary to what is alleged in the grounds of appeal, the court below did not err by misapprehending the legal principles on the disposal of the notice of change in income amount or the legal interest to seek revocation
2. As to the Defendant’s grounds of appeal, the lower court: (a) premised on the premise that taxpayers may choose one of the several legal relations in order to achieve the same economic purpose; and (b) the tax authority should respect the legal relations chosen by the parties, barring any special circumstance, such as where the taxpayers are engaged in economic activities; and (c) based on the circumstance alleged by the Defendant or the evidence