[법인세부과처분취소][집20(2)행,033]
Even if an agricultural cooperative did not submit a payment report, such as the price of goods, pursuant to Article 66 of the Corporate Tax Act, to the defendant's tax office, the corporate tax may not be levied on the negligence of its obligation.
Even if an agricultural cooperative did not submit a payment report, such as the price of goods, pursuant to Article 66 of the Corporate Tax Act, to the defendant's tax office, the corporate tax may not be levied on the negligence of its obligation.
Article 4 of the Regulation of Tax Reduction and Exemption Act; Article 8 of the Agricultural Cooperatives Act; Article 66(2) of the Corporate Tax Act; Article 118(3) of the Enforcement Decree of the Corporate Tax Act
Heading-gun Agricultural Cooperatives
The Director of the Gangwon District Office
Gwangju High Court Decision 71Gu2 delivered on February 9, 1972
The original judgment is reversed, and the case is remanded to the Gwangju High Court.
The grounds for appeal by the Plaintiff’s agent are as follows:
The judgment of the court below is just to dismiss the plaintiff's claim for revocation of the tax disposition on the ground that the plaintiff did not submit a report on the payment of the monthly goods, etc. paid by the plaintiff to the defendant under Article 66 (2) of the Corporate Tax Act and Article 118 (3) of the Enforcement Decree of the same Act for one year from January 1969 to December 1 of the same year, so long as the defendant did not submit such report to the defendant, it is exempted from corporate tax pursuant to Article 4 of the Regulation of Tax Reduction and Exemption Act, and it does not hinder the plaintiff from enforcing liability for failure to submit the above report. Therefore, the defendant imposed additional tax of 21,264 won on the plaintiff pursuant to Article 41 (7) of the Corporate Tax Act to punish the defendant.
However, Article 4 (1) 6 of the Regulation of Tax Reduction and Exemption Act provides that the income and profits of agricultural cooperatives shall be exempted from corporate tax and business tax, even though this Act prescribes that the business and assets of agricultural cooperatives shall take precedence over this Act shall be exempted from all taxes and charges except customs and goods taxes. Therefore, it is reasonable to view that even if the Plaintiff Union did not submit the payment report, such as the price of the goods, pursuant to Article 66 of the Corporate Tax Act, even if it did not submit it to the Defendant tax office as above, the penalty tax on the negligence of the duty cannot be imposed. Accordingly, the judgment below that different opinion is erroneous in the misunderstanding of legal principles, and this illegality affected the judgment, and thus, it is so decided as per Disposition by the assent of all participating Justices on the bench.
Supreme Court Judges Kim Young-chul (Presiding Judge) (Presiding Justice) Mag-gim Kim, Kim Jong-dae and Yang-Namng