[법인세부과처분취소][집31(6)특,151;공1984.2.1.(721) 193]
Whether a decision on taxable income subject to corporate tax is an administrative disposition subject to appeal litigation (negative)
The decision of taxable income subject to corporate tax is a prior decision prior to the disposition of tax imposition, which does not take effect immediately, and if there is no way to dispute the disposition of tax imposition at the time of the subsequent decision, the above decision shall not be deemed an administrative disposition subject to appeal, even if there is no such special circumstance.
Article 37 of the Corporate Tax Act, Article 99 of the Enforcement Decree of the Corporate Tax Act, Article 1 of the Administrative Litigation Act
Supreme Court Decision 77Nu70 delivered on September 28, 1977, 74Nu257 delivered on May 27, 1975, and 77Nu89 delivered on February 4, 1978
Attorney Park Jin Construction Industry Co., Ltd., Counsel for the defendant-appellant
Head of Yeongdeungpo Tax Office
Seoul High Court Decision 81Gu559 delivered on December 6, 1982
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The Plaintiff’s attorney’s ground of appeal is examined.
In the judgment of the court below, the decision of taxable income of this case was made prior to the disposition of tax imposition, which does not take effect immediately, and if there is no way to dispute the disposition of tax imposition at the time of the subsequent disposition of tax imposition, the above decision cannot be viewed as an administrative disposition immediately subject to appeal litigation (see, e.g., Supreme Court Decisions 74Nu257, May 27, 1975; 77Nu70, Sept. 28, 197; 77Nu89, Feb. 4, 1978; 77Nu89, Feb. 4, 1978). The court below's decision which rejected the lawsuit of this case as unlawful, is just, and there is no error of law in the misapprehension of legal principles as to the disposition of tax imposition like the theory of tax imposition. The appeal, which is groundless, is dismissed, and the costs of appeal shall be assessed against the plaintiff against the judge as per Disposition by the assent of all participating Justices.
Justices O Sung-sung(Presiding Justice)