[행정처분취소(법인세부과처분등)청구사건][고집1975특,486]
Whether the disposition of notification under the Procedure for the Punishment of Tax Evaders Act is subject to administrative litigation.
Although the disposition of notification under the Procedure for the Punishment of Tax Evaders Act is an administrative act, a person who receives it may decide by free will whether to implement the disposition of notification, and the propriety of the disposition of notification will be determined by criminal proceedings ultimately, and not by administrative litigation.
Article 9 of the Procedure for the Punishment of Tax Evaders
Dae Dong-dong Transportation Corporation
Busan Head of Tax Office
The Defendant’s disposition of imposing additional tax of KRW 2,752,684 (the business portion from October 1, 1970 to September 30, 1971) and KRW 6,208,934 (the business portion from October 1, 1971 to September 30, 1972) and Class A earned income shall be revoked.
The plaintiff's action against the notice disposition of KRW 12,274,270 shall be dismissed.
Litigation costs shall be borne by the defendant.
The Defendant’s disposition of imposition of KRW 6,208,934, and KRW 2,752,684, and KRW 7,472,753, and KRW 12,274,270, as of December 27, 1973, and the disposition of disposition of KRW 12,274,270, as of December 27, 1973.
Litigation costs shall be borne by the defendant.
With respect to the Plaintiff on December 27, 1973, the Defendant spent the processed amount of KRW 3,359,221 for the business year from October 1, 1970 to September 30, 1971, and used the processed amount of KRW 2,752,684 for the processed amount of KRW 11,185,821 for the business year from October 1, 1971 to September 30, 1972 and additionally imposed corporate tax of KRW 6,208,934 for the processed amount of KRW 7,472,753 (the Plaintiff is the withholding agent) until the same period as the bonus for the representative director, and there is no dispute between the parties to the disposition of notice and KRW 12,274 under the Procedure for the Punishment of Tax Evaders Act.
First of all, health consideration for a disposition of notice;
Although the notification disposition under the Procedure for the Punishment of Tax Evaders Act is an administrative act, the offender who has received it can decide by free will whether to implement the notification disposition, and the propriety of the above notification disposition will be finally decided in the criminal procedure, and since it is not a dispute by administrative litigation, the plaintiff's lawsuit against this point cannot be exempted due to its illegality.
Next, we examine detailed and disposition of Class A earned income of corporate tax.
If the result of the record verification by the party members and the testimony by the witness non-party 1 all the purport of the party argument, the plaintiff company is a special place to pay local wages, such as the upper wage, etc. due to collecting local exports and transporting them to the port of Busan, unlike other loading and unloading companies, unlike other loading and unloading companies, and the payment of the wages was made in a lump sum through the labor team leader. The 14,69,786 won at issue in this case was also paid to the non-party 2 and the non-party 10 workers at the same time under their responsibility. Each labor team leader paid the wages to the non-party 2 and the non-party 10 workers at the same time under its responsibility. The remaining money was appropriated to the non-party 1's own wages, and it is included in the above wages even if the plaintiff spent them as expenses such as meals, etc. to some workers at the time of work, and the plaintiff did not pay the above wages as deductible expenses or did not pay the processed wages as losses.
Therefore, the disposition imposing the corporate tax and the Class A labor income tax on the premise that the plaintiff paid the wages should be revoked as it is illegal.
Accordingly, a claim seeking the revocation of the above disposition shall be accepted by a justifiable party, and the lawsuit seeking the revocation of the disposition of notice of penalty shall be dismissed by illegality, and it shall be decided as per Disposition by applying Article 14 of the Administrative Litigation Act, Articles 89 and 92 of the Civil Procedure Act with respect to the burden of litigation costs.
Judges Kang Jae-il (Presiding Judge)