The method of calculating corporate tax reduction or exemption income on foreign currency loans, interest and commission of a foreign bank branch; and

ㅇㅇ ㅇㅇ구 ㅇㅇ동 ㅇㅇ에 사업장을 두고 있는 외국은행 국내지점인 원고 법인이 내국인에게 외화를 대부하고 지급받는 이자 및 수수료에 대한 법인세감면소득계산시 감면사업과 기타 사업에 공통되는 손금을 매출총이익에 비례하여 안분계산하고 그 감면소득을 산출하여 1988.11.1.부터 1989.10.31. 사업연도 법인세 과세표준 및 세액을 신고한 데 대하여, 피고는 위 공통손금을 구분계산함에 있어 수입금액에 비례하여 공통손금을 안분계산하고 그 감면소득을 산출하여 법인세 과세표준과 세액을 경정하여 원고 법인에게 청구취지기재와 같은 법인세 및 방위세부과처분을 한 사실은 당사자 사이에 다툼이 없다.

2. The legality of taxation disposition

A. The Plaintiff deleted Article 69(4) of the Regulation of Tax Reduction and Exemption Act, which provides for the exemption of corporate tax on foreign currency loans, interest, and fees for a domestic branch of a foreign bank. However, Article 24(2) of the Addenda of the same Act provides that the foreign currency loans, interest, and fees loaned before December 31, 198 shall be exempted from corporate tax. The Plaintiff deleted the proviso of Article 25(3) of the Enforcement Rule of the Corporate Tax Act on March 6, 1989, which requires that the common deductible expenses shall be calculated in proportion to the amount of income or sales. However, if the foreign bank’s business characteristics increase in the ratio of foreign currency loans, interest, and fees to the amount of income, if calculated in proportion to the amount of income, the common deductible expenses do not actually occur, and thus, the Plaintiff asserts that the common deductible expenses, which were reduced or exempted pursuant to Article 24(2) of the Addenda of the Regulation of Tax Reduction and Exemption Act, should be calculated in proportion to the amount of gross sales profits calculated under the previous provisions.

B. Article 69(4) of the Regulations on Regulation of Tax Reduction and Exemption (amended by Presidential Decree No. 1256, Dec. 26, 198; hereinafter the same shall apply) of the same Act or Article 56(2) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 1256, Dec. 31, 198; hereinafter the same shall apply) provides that a domestic branch of a foreign bank shall loan (if a borrower is not a foreign exchange bank, it shall be limited to a loan with a maturity of 360 days) and shall be exempted from income tax or corporate tax for the same business in proportion to the amount of common revenue calculated under the same Article 96 of the same Act. However, Article 24(2) of the Addenda of the same Act provides that the same Act shall apply mutatis mutandis to the separate calculation method of profits and losses for the first time after the amendment of the Regulations on Tax Reduction and Exemption for Corporate Tax Act from the amount of profits and losses of the foreign bank.

3. Conclusion

Therefore, the defendant calculated the income tax reduction and exemption in proportion to the income amount of the plaintiff's foreign currency loans, interest, and commission, and calculated the income tax reduction and exemption in proportion to the income amount of the business and other business, and the tax disposition in this case imposed accordingly is legitimate, and the plaintiff's claim for revocation is dismissed as it is without merit. It is so decided