Where the disposition of imposing corporate tax is revoked, whether the disposition of imposing corporate tax to be imposed shall be null and void automatically.

Although the resident tax to be imposed on corporate tax is the tax base of corporate tax, it is different from the corporate tax that is a local tax, which is different in terms of its imposing subject, taxation requirements, imposition procedure, etc., so it can be dissatisfied with the resident tax to be imposed on the corporate tax, separate from the objection to the imposition of corporate tax. Therefore, even if the disposition to impose corporate tax is revoked, it cannot be said that the disposition to impose corporate tax is a case where there is a significant and obvious defect.

Article 173 of the Local Tax Act, Article 19 of the Administrative Litigation Act

Supreme Court en banc Decision 85Nu678 Decided June 10, 1986 (Gong1986,82) Decided 83Nu140 Decided June 28, 1983 (Gong1983,1208)

Attorney Kim Jae- Jae et al., Counsel for the defendant-appellant-appellant

Attorney Cho Yong-sik, Counsel for the defendant-appellant

Seoul Civil District Court Decision 94Na5389 delivered on June 7, 1994

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

(1) Although the resident tax to be imposed on corporate tax is the tax base of corporate tax, it is a local tax, which is different from that of the imposing entity, taxation requirements, and imposition procedure, which is a national tax, so it is possible to appeal the resident tax to be imposed on the resident tax, separate from the objection to the imposition of corporate tax (see, e.g., Supreme Court Decisions 83Nu140, Jun. 28, 1983; 85Nu678, Jun. 10, 1986; 85Nu678, Jun. 10, 198, etc.). Therefore, even if the disposition to impose corporate tax is revoked, the disposition to impose corporate tax cannot be deemed to be null and void automatically because the disposition to impose corporate tax is a serious and obvious defect. Therefore, the judgment of the court below to the same purport is just, and there is no error

(2) In light of the records, the court below rejected the plaintiff's assertion that the plaintiff's obligation to return the resident tax of this case under the principle of good faith has been established, such as theory of lawsuit, and there is no error of law such as misunderstanding of legal principles or incomplete hearing.

(3) The appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Don-hee (Presiding Justice)