The base date for calculating the excess amount of resident tax to be corporate tax;

Since the resident tax to be imposed on the corporate tax is a local tax that is the tax base, the time of calculation shall be the time of determination of the corporate tax which is the object of the resident tax to be imposed.

Article 72 (2) of the former Local Tax Act (Law No. 2593 of March 12, 1973)

CT Bank Seoul (branch), Attorney Jeong Tae-shan, Counsel for the defendant-appellant-appellant

Attorney Jung-gu, Seoul Metropolitan Government

Seoul High Court Decision 77Gu284 delivered on March 14, 1978

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

The defendant's attorney's grounds of appeal 1 and 2 are examined.

Since resident tax subject to corporate tax is a local tax that is imposed on the basis of the corporate tax as the tax base, the determination of the tax base is to be followed by the determination of corporate tax under the Corporate Tax Act on the ground that there is an income to be imposed as corporate tax. However, under the premise that the court below should make the assessment of the resident tax to be imposed under the Local Tax Act before and after the revision of the Local Tax Act on the ground that there is an income to be imposed as corporate tax, the determination of the tax base should be made under the Local Tax Act after the amendment of the Local Tax Act on the grounds that the tax base to be imposed is satisfied, i.e., the time of the determination of the corporate tax to be imposed on the corporate tax, and the tax office shall make a voluntary declaration of the corporate tax for each business year from the first half of the year 1973 to the second half of the year 1975, and the plaintiff has paid the corporate tax accordingly. Thus, the determination of the tax base is just in application of the legal principle of 10/100 of the tax rate.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Young-ju (Presiding Justice)