Whether the propriety of the determination of the income tax amount can be resolved separately from the tax base for the business subject to the business tax (affirmative)

With respect to the disposition of imposing income tax, which is imposed by multiplying the tax base of business income by the standard income rate in the business subject to the business of taxable income, only when the decision of imposing income tax is imposed, the propriety of the decision of imposing income tax can not be disputed, but it can be claimed to revoke the disposition of imposing income tax on the grounds that the decision of imposing income tax is unreasonable, and it does not overlap with the lawsuit of filing the disposition of imposing income tax.

Article 18(1)3(a) of the former Income Tax Act (Act No. 2636, Dec. 20, 1973); Article 92(2)1 of the former Enforcement Decree of the Income Tax Act (Presidential Decree No. 6917, Nov. 1, 1973); Article 14 of the Administrative Litigation Act; Article 234 of the Civil Procedure Act

Attorney Lee Ho-ho, Counsel for plaintiff-appellant

Head of Western Tax Office

Seoul High Court Decision 78Gu80 delivered on September 30, 1980

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

Article 18 (1) 3 (a) of the former Income Tax Act (amended by Act No. 2636 of Dec. 20, 1973) in force at the time of the instant case is to calculate the total sales amount or revenue amount. According to Article 92 (2) 1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 6917 of Nov. 1, 1973), where a decision of an additional investigation is made pursuant to Article 38 (2) of the Income Tax Act, it is a theory that the government provides that the amount shall be determined by multiplying the amount which serves as the business tax base or the equivalent amount by the standard rate of income which the government has decided to investigate as the business type. However, it is a sole opinion that the tax base of the income tax can not be asserted for the wrongful reason of the determination of the income tax, and only if the tax base is imposed, the burden of the income tax can be asserted for the revocation of the disposition of double taxation.

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 Lee Lee Sung-soo (Presiding Justice)