Incheon District Court 201Guhap3450 ( December 28, 2011)

early 2011 middle 0909 ( October 20, 2011)

Changes arising from the cancellation of a sales contract shall be reflected in the gross income and deductible expenses for the business year which includes the date of cancellation.

The change due to the cancellation of a sales contract is consistent with the corporate accounting standards to reflect the change in the earnings and losses for the business year which includes the date of cancellation, and even if the obligation becomes effective from the date of cancellation of the sales contract, since the obligation becomes the date of cancellation of the sales contract, it cannot be said that it is included in the profits and losses for the business year which includes the date of cancellation

2012Nu3165 Revocation of a disposition rejecting rectification of corporate tax

AAA Construction, Inc.

The Director of Incheon Tax Office

Incheon District Court Decision 201Guhap3450 Decided December 28, 2011

March 19, 2013

May 3, 2013

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked.

The defendant's rejection disposition against the plaintiff on December 9, 201 (2000 won in the business year 2008, and 000 won in the business year 2009) that was made on January 11, 201 is revoked.

1. Corporate tax;

The following facts are found to be without dispute between the parties, or found to be the whole purport of the arguments in each entry into Gap evidence 1, 3, and 4, and Eul evidence 1 to 3, and evidence 2.

[1]

O The plaintiff, a corporation engaged in real estate development and housing construction business, constructed and sold a total of 1,022 households of "OOO apartment" (hereinafter "the apartment of this case") from the business year 2006, Jung-gu, Incheon.

O The plaintiff sold 90 households among the apartment buildings in this case in the 2007 business year, 2008 business year, and 2009 business year.

O The Plaintiff reported and paid corporate tax for the 2007 business year, 2008 business year, 2009 business year, and 2009 business year, based on the estimated sale price of the apartment of this case, the sales contract rate, the cumulative actual cost, and the sales cost, as listed below.

(The following table omitted):

[2]

O However, in the business year of 2010, the estimated sale price of the apartment in this case was 558 households' sales contract, which was 000, was cancelled according to the fulfillment of the contract terms of the buyers.

As a result, the sales contract rate of the apartment in this case was reduced from 96.1% to 32.1%, and the plaintiff set the corporate tax for the 2007 Huntings year, 2008 business year and 2009 business year based on the decreased sales contract rate as shown below.

O The plaintiff filed a claim for correction (hereinafter referred to as "request for correction of this case") to the defendant on December 9, 2010, and the plaintiff filed a claim for correction to refund tax amounting to KRW 000 on the corporate tax for the 2008 business year, and the amount of refund tax of KRW 000 on corporate tax for the 2009 business year.

"On January 11, 201, the defendant issued a disposition rejecting the claim for correction of this case (hereinafter "the disposition of this case") on the ground that the proceeds of sale and the proceeds of sale due to the cancellation of the contract will be included in the gross income and deductible expenses in the business year in which the date of cancellation of the contract belongs."

Article 45-2 (2) 5 of the Framework Act on National Taxes and Article 25-2 (2) 2 of the Enforcement Decree of the same Act apply to the request for correction of this case, and where the sale contract is cancelled, the sale contract was not concluded from the beginning due to the retroactive effect of the termination of the contract, and Article 40 (1) of the Corporate Tax Act provides that the sale contract rate and the amount of revenue for the pertinent business year calculated based on the sale contract rate shall be determined as property, and Article 40 (1) of the Corporate Tax Act provides that if the changed matters due to the cancellation of the sale contract are reflected in the gross income and deductible expenses for the business year in which the date of cancellation of the sale contract falls, the plaintiff would pay corporate tax even if there was no income in the business year of 208 and the business year of 209, and thereby,

3. Determination

(a) Claim for correction;

(1) 원고가 2010. 12. 9. 이 사건 경정청구를 하고 피고가 2011. 1. 11. 이 사건 처분을 하였는바， 당시 시행되던 「국세기본법」 제45조의2 제1항은，▲과세표준신고서 를 법정신고기한까지 제출한 자는 다음 각 호의 어느 하나에 해당할 때에는 최초신고 한 과세표준 및 세액의 경정을 법정신고기한이 지난 후 3년 이내에 청구할 수 있다고 규정하면서，▲제1호에서， "과세표준신고서에 기재된 과세표준 및 세액이 세법에 따라 신고하여야 할 과세표준 및 세액을 초과하는 때"를 규정하였다. 또한 「국세기본법」 제45조의2 제2항은▲과세표준선고서를 법정신고기한까지 제출 한 자는 다음 각 호의 어느 하나에 해당하는 사유가 발생하였을 때에는 제1항에서 규 정한 기간에도 불구하고 그 사유가 발생한 것을 안 날부터 2개월 이내에 경정을 청구 할 수 있다고 규정하면서 ▲ 제5호에서， "제1호부터 제4호까지와 유사한 사유로서 대 통령령으로 정하는 사유가 해당 국세의 법정신고기한이 지난 후에 발생하였을 때"를 규정하였다.

「국세기본법」 시행령 제25조의2는， ▲「국세기본법」 제45조의2 제2항 제5호에서 " 대통령령으로 정하는 사유"란 다음 각 호의 어느 하나에 해당하는 경우를 말한다고 규 정하면서，▲제2호에서，"최초의 신고・결정 또는 경정을 할 때 과세표준 및 세액의 계 산 근거가 된 거래 또는 행위 등의 효력과 관계되는 계약이 해제권의 행사에 의하여 해제되거나 해당 계약의 성립 후 발생한 부득이한 사유로 해제되거나 취소된 경우"를 규정하였다.

(2) The above request for correction is the right to request the tax authority to change the tax liability in case where the tax base and the tax amount entered in the return of tax base are excessive, the amount of the returned tax amount is under excessive, or the tax amount is under excessive, or the latter causes result unfairly in the tax base and the tax amount initially returned to him/her. As seen earlier, Article 45-2(1) of the Framework Act on National Taxes provides that "where the tax base and the tax amount entered in the return of tax base exceed the tax base and the tax amount to be reported under the tax laws," and as such, "tax base and the tax amount to be reported under the tax laws" refer to the lawful tax amount under the individual tax law, and where the initial return, etc. cannot be maintained properly due to the excess of such legitimate tax amount (see, e.g., Supreme Court Decision 2009Du22379, Jul. 28, 20

(b) Corporate tax;

(1) 원고는 부동산개발 및 주택건설 사엽을 영위하는 법인으로서 2006사업연도부터 이 사건 아파트 1，022세대를 건설하면서 이를 분양하였고， 2007사업연도， 2008사업 연도，2009사업연도에 이 사건 아파트 중 990세대를 분양하였다가 2010사업연도에 558세대에 관한 분양계약이 수분양자들의 계약조건 마이행 등에 따라 해제되었다. 위 각 사업연도 법인세에 관하여 적용되는 「국세기본법J (이하 같다)은， 법인세의 납 세의무는 과세기간이 끝나는 때에 성립한다고 규정하였다(제21조). 한편으로 위 각 사엽연도 법인세에 관하여 적용되는 「법인세법」 (이하 같다)은，▲법 인세는 각 사업연도의 소득에 대하여 부과하고(제3조)， ▲각 사업연도의 소득은 그 사 업연도에 속하는 익금의 총액에서 그 사업연도에 속하는 손금의 총액을 공제한 금액으로 한다(제14조)고 규정하였다 「법인세법」 은 위와 같은 익금 및 손금에 관하여，▲익금은 당해 법인의 순자산을 증가시키는 거래로 인하여 발생하는 수익의 금액으로 하고(제15조)， ▲ 손금은 당해 법인의 순자산을 감소시키는 거래로 인하여 발생하는 손비의 금액으로서， 법인의 사업과 관련하여 발생하거나 지출된 손실 또는 비용으로 일반적으로 용인되는 통상적인 것이 거나 수익과 직접 관련된 것으로 하고(제19조)，▲ 각 사업연도의 익금과 손금의 귀속 사업연도는 그 익금과 손금이 확정된 날이 속하는 사업연도로 한다(제40조)고 규정하였다.

(2) 앞서 본 규정들에 의하면，▲ 법인세는 각 사업연도의 소득에 대하여 부과하는 기간과세로서，▲ 사업연도가 과세소득의 시간적 단위가 되어 과세단위를 구성하고，▲ 일정 기간에 있어서의 순자산증가를 소득이라고 보아，▲ 당기에 속하거나 속하게 될 수익에서 당기에 속하거나 속하게 될 비용을 공제하여 당기의 손익을 산정함과 아울 러， 기초의 순자산과 기말의 순자산을 비교하여 재산증감에 따라 손익을 계산하는 것 이며，▲ 각 사업연도의 소득계산에 있어서는 사업연도 독립의 원칙이 적용되어，전기 (前期)의 손익은 당기(當期)의 손익에 반영할 수 없음이 원칙이다.

(3) 한편으로 법인은 계속기업(going concern)으로서 계속적 인 재투자 과정 에서 구 매 ・ 생산 ・ 영업 등의 활동을 하여 그러한 경영활동에서 소득이 계속적으로 발생하고， 수익과 비용은 기업의 경영활동에서 나타나는 자원의 흐름(flow)으로서 경영활동의 전체과정을 통하여 발생하므로， 일정 기간에 있어서의 이익을 산정하기 위해서는 수익과 비용이 귀속되는 기간을 결정해야 한다. 법인세는 위에서 본 바와 같이 각 사업연도의 소득에 대하여 부과하는 기간과세로서，이러한 각 사업연도의 소득은 그 사업연도에 속하는 익금의 총액에서 그 사업연도에 속하는 손금의 총액을 공제한 금액이므로， 법인세에 있어서도 손금과 익금이 귀속되는 사업연도를 결정해야 한다. 이러한 기간과세는 일정한 사업에 의하여 계속적으로 발생하는 소득을 기간손익으로 계산하는 것으로서， 개개의 매출에 대하여 각기 납세의무가 성립하는 것이 아니라 일정 과세기간 동안에 매출이 있으면 과세기간 종료시에 납세의무가 성립하는 것이므로，기본적으로 개개의 양도에 관하여 소득을 산정하여 과세하는 양도소득세와는 성격을 달리한다.

(4) 앞서 본 규정들에 의하면，「법인세법」 은 익금과 손금의 귀속사엽연도에 관하 여 권리 ・ 의무 확정주의 및 수익 ・ 비용 대응원칙을 채택한 것으로서，이는 법률적 관점에서 법적으로 가장 안정된 사실을 가지고 손익의 귀속시기를 판정한다고 하는 법적 기준을 수립하여 조세공평의 원칙상 모든 조세법률관계에 동일하게 적용시키기 위한 것이다. 권리 ・ 의무 확정주의에 의하면，▲ 익금의 귀속시기는 수입할 권리가 확정되는 때로서，이러한 권리확정은 계약의 성립과 효력의 발생에서 한 걸음 더 나아가 수익의 원인되는 권리의 실현가능성이 법이 보장하는 바에 의하여 객관적으로 인식되는 상태를 말하고，▲ 손금의 귀속시기는 채무가 확정된 때로서， 이러한 채무확정은 채무성립의 요건을 갖추고 현실적으로 급부를 하여야 할 상태를 말한다. 한편으로 수익 ・ 비용 대응원칙에 의하면 ▲ 제품원가나 감가상각비와 같이 특정 수익과 직접적 또는 개별적 관련이 있는 비용은 이를 수익에 종속시켜 그 수익이 귀속되는 사업연도와 동일한 사업연도의 손금에 산업되고(직접대응)，▲ 판매비나 일반관리비와 같이 특정 수익과 직접적 또는 개별적 관련이 없는 비용은 특별한 사정이 없는 한 그 채무가 확정된 사업연도의 손금에 산입된다(간접대응 또는 기간대응).

(c) Cancellation;

(1) When the contract is terminated, the contract becomes retroactively null and void, and the parties are obliged to restore each other to its original state. Accordingly, when the contract is terminated, the corporation sells the goods to its original state, returns the goods paid by the other party, and redeems the goods sold to the other party. There is no change in the original state in the case of restitution, and the case of cancellation after the contract has been entered into in the past, and even if the contract is retroactively effective, returning the goods paid by the other party to the original state in accordance with the restoration is a loss incurred by the transaction that reduces the net assets of the corporation, which is generated from the transaction that increases the net assets of the corporation, and the above deductible expenses and earnings are determined as rights and obligations of restitution at the time of the termination of the contract, so the corporation must return the goods paid by the other party to its original state in accordance with the rights, obligations and cost confirmation principle adopted by the Corporate Tax Act, and the taxable year in which the contract is terminated shall be included in the calculation of losses and losses for the preceding taxable year (the preceding taxable year).

(2) As seen earlier, corporate tax is assessed on a fixed-term basis as income for a continuous period of business, and it differs from the transfer income tax that is basically calculated and taxed on the basis of the income for each transfer. The transfer income tax is calculated by deducting the necessary expenses from the total income amount with respect to the transfer of assets made at a specific period of time, and it is not to separately grasp the time when the transfer contract is cancelled thereafter, and the time when the transfer contract is attributed to the total income amount and the necessary expenses are attributed. Therefore, as the transfer contract entered into at a specific period of time loses its effect retroactively, the transfer itself becomes nonexistent, and the transfer income does not occur. Thus, as seen earlier, there is no change that the sales contract is to be carried out when the sales contract is cancelled, and that the loss and income arising from the cancellation of the contract should be carried out as deductible expenses and gross income for the current period of time, and that the transfer income tax cannot be retroactively revised on account

(3) Article 46 of the Corporate Tax Act is generally accepted as fair and reasonable with respect to the business year of accrual of earnings and losses in calculation of the income amount for each business year, and where the concerned corporation applies corporate accounting standards or continuously applies practices, the concerned corporate accounting standards or practices shall be followed except as otherwise provided in the Corporate Tax Act. Article 79 of the Enforcement Decree of the Corporate Tax Act provides for "corporate accounting standards established pursuant to Article 13 of the Act on External Audit of Stock Companies", and "corporate accounting standards established by the Korea Accounting Institute". "The corporate accounting standards established by the Korea Accounting Institute" provides that "the profits are measured at the price of the goods and the services received or received for the use of the assets or for the services, and that "the difference between earnings, discount and return" is defined as "the difference between earnings and sales". corporate accounting methods provide that generally and the products which were sold shall be recorded on the basis of the settlement of accounts after deducting the total sales at the end of the year, and that corporate accounting contracts shall be recorded in the calculation of losses and losses, and that the accounts shall be corrected in accordance with losses and losses.

D. Cancellation of the sales contract of the apartment of this case

(1) The Plaintiff, a corporation engaged in real estate development and housing construction business, sold in lots the apartment of this case 1,022 units, and sold 207 business years, 2008 business years, and 2009 business years, and 990 units out of the apartment of this case, but the sales contract for 558 units in the business year 2010 was cancelled due to the buyer’s failure to implement the contract terms and conditions. Article 40 of the Corporate Tax Act provides that the business year to which the date on which the gross income and deductible expenses are determined belongs shall include the date on which the taxable income and deductible expenses are determined, and that matters necessary for the scope of the business year to which the taxable income and deductible expenses belong shall be determined by the Presidential Decree. Article 69(1) and (2) of the Enforcement Decree of the Corporate Tax Act, Article 34 of the Enforcement Rule of the same Act, and Article 34 of the same Act shall apply to the sale in lots as above.

(2) 위와 같은 규정에 의하면， 전기(前期)의 분양계약률이 90%이었다가 당기(當期) 에 분양계약의 일부가 해제되어 분양계약률이 30%로 감소하였다면，▲ 당기의 익금을 계산함에 있어서，당기의 분양계약률 30%를 적용하면서， 전기에 분양계약률 90%를 적용하여 익금으로 계산한 금액을 공제함으로써， 전기의 익금을 소급적으로 수정하지 않으면서 계약해제를 반영하여 당기의 익금을 계산하는 것이고， 스 또한 당기의 손금을 계산함에 있어서도， 당기의 분양계약률 30%를 적용하면서， 전기에 분양계약률 90%를 적용하여 손금으로 계산한 금액을 공제함으로써 전기의 손금을 소급적으로 수정하지 않으면서 계약해제를 반영하여 당기의 손금을 계산하는 것이다.

(3) 한국회계기준원이 정한 '기업회계기준서'에서는 위와 같이 아파트를 건설하면 서 분양하는 것에 관하여，▲ 공사수익으로 인식된 공사미수금이 추후 회수불가능하게 되면 기존의 공사수익을 수정하는 것이 아니라 대손비용으로 처리하고(제12호 32문단)， ▲ 진행기준 하에서는 매 회계기간마다 누적적으로 공사수익과 공사원가를 추정하고， 그 추정치 변경의 효과는 회계추정의 변경으로 회계처리 하며 변경된 추정치는 변경 이 이루어진 회계기간과 그 이후 회계간의 손익계산서상 수익과 비용의 결정에 사용된 다(제12호 44문단)고 규정하였다. 따라서 앞서 본 바와 같이 전기의 익금 및 손금을 소급적으로 수정하지 않으면서 계약해제를 반영하여 당기의 익금 및 손금을 계산하는 것은， 기업회계의 기준 또는 관행 에도 부합한다고 할 것이다.

(4) On the other hand, in the above corporate accounting standards, the term "o" was caused by the actual number of cases in the calculation, the error in the corporate accounting standards, the error in the fact judgment, and the omission of negligence or fact, etc. (Article 1 (21) and the gross error was prescribed that the balance of the related account of the electricity should be modified and the gross error should be reflected in the profits and losses of the party by reflecting the balance in the earned surplus of the electricity transfer, and the gross error should be treated as the profits of the electricity change and reflected in the profits and losses of the party. However, as seen earlier, the fact that the sales contract was cancelled during the current period, and the fact that the sales contract was concluded at the same time, and the fact that the sales contract was concluded at the same time does not change itself, it does not constitute the object of error correction, such as "the actual number in the calculation, the error in fact judgment, etc.", and therefore, the balance in the account of the electricity transfer income cannot be revised by reflecting the aforementioned decrease in the sales contract rate as above.

E. Disposition of this case

(1) In 207 business year, 2008 business year, and 2009 business year, 990 households of the apartment of this case were sold in lots and reported and paid by calculating corporate tax for each of the above 990 households based on the sales contract rate, but the sales contract was cancelled for 558 households in 2010 business year, and the sales contract rate was reduced from 96.1% to 32.1%, and the sales contract rate was reduced to 2007 business year, 2008 business year, 2009 business year, and 2009 business year and 2009 business year corporate tax, and as a result, the refund application of this case was filed. Meanwhile, as seen earlier, a request for correction can not be made properly where the initial return, etc. can not be maintained due to the excess of legitimate tax amount under the individual tax law.

(2) 그런데 앞서 본 바에 의하면，▲ 법인세에 있어서 매출계약의 해제로 인한 손 비와 수익은 당기의 손금 및 익금에 산입해야 하고，계약해제의 소급효를 이유로 전기 의 손금 및 익금을 소급적으로 수정할 수는 없으며，▲ 아파트를 건설하면서 분양하는 과정에서 분양계약의 일부가 해제되어 당기의 분양계약률이 전기의 분양계약률보다 감소한 경우， 전기의 익금 및 손금을 소급적으로 수정하지 않으면서 계약해제를 반영하 여 당기의 익금 및 손금을 계산하는 것이다. 그렇다면 원고가 2007사업 연도， 2008사업 연도， 2009사업 연도에 이 사건 아파트 중 990세대를 분양하였다가 2010사업연도에 558세대에 관한 분양계약이 해제되어 분양계약률이 96.1% 정도에서 32.1% 정도로 감소하였다고 하더라도，▲2007사업연도， 2008 사업연도， 2009사업연도의 익금과 손금을 소급적으로 수정하지 않으면서 분양계약의 해제를 반영하여 2010사업연도의 익금과 손금을 계산할 것이므로 ▲ 결국 원고가 당초 신고 ・ 납부한 2007사업연도， 2008사업연도， 2009사업연도 법인세가 「법인세법」에 따른 정당한 세액을 초과하여 최초신고 등이 정당하게 유지될 수 없게 된 경우에 해당 한다고 할 수 없다.

(3) The plaintiff asserts that the sales contract of the apartment of this case was cancelled in a large amount in the business year 2010, and the plaintiff's failure in the construction and sales business of the apartment of this case was transferred to OO Construction, a contractor, in lieu of the payment of construction cost, and there was no profit that can be appropriated for losses in the future, such as the transfer of the apartment of this case to OO Construction, a contractor, in lieu of the payment of construction cost, and the suspension of business in 2011, and that the failure of the corporate tax of 2008 and the corporate tax of 2009, despite the cancellation of the sales contract, are against the substance and the principles of taxation. In the case of lives, the calculation of income for each business year based on the rights, obligations, and the principle of response of profits and losses as seen above, and the calculation of income for each business year is subject to the principle of independence in the business year, and that the losses and losses of this case can not be reflected in the calculation of losses before the beginning of the tax base.

(4) Thus, the plaintiff's assertion that the disposition of this case which rejected the plaintiff's request for correction of this case is unlawful on the grounds that there is a ground for later correction as to the corporate tax for 2008 business year and corporate tax for 2009 business year after the cancellation of the

4. Conclusion

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is to be dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.