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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On May 6, 2015, the Defendant conducted a tax investigation with respect to B convalescent (hereinafter “instant hospital”), which was entrusted by Changwon-si, and conducted a tax investigation with respect to the Plaintiff’s B convalescent (hereinafter “instant hospital”). On July 9, 2015, the Defendant imposed an assessment and assessment on the instant hospital of KRW 62,467,710, and KRW 86,29,830, and KRW 16,72,520, and the resident tax (employee portion) for the year 2013, and the resident tax for the year 2014 (property portion) from the year 2014, and KRW 6,784,60, and KRW 250,00, KRW 250, KRW 255,005, and KRW 29,830, and KRW 89,830 (including additional tax).
B. On September 16, 2015, the instant hospital appealed and filed a request for a trial with the Tax Tribunal. On September 7, 2017, the Tax Tribunal revoked the said disposition on the ground that “the person liable to pay the above resident tax, etc. is the trustee, but it is illegal to impose it on the instant hospital.”
C. Accordingly, around October 2017, the Defendant imposed a disposition on the Plaintiff on the imposition of local income tax of KRW 26,763,840, KRW 62,565,080, KRW 867,780, KRW 290,000, KRW 97,686,70 (including additional tax) as indicated in the attached Form (hereinafter “instant disposition”).
[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1, 2, and 3 (including branch numbers), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion (1) Article 77(1) of the Local Tax Act provides that a person who falls under the State or a local government does not impose resident tax.
The plaintiff is a medical institution established by the Changwon-si, a local government, and is entrusted by the Changwon-si, so there is no liability to pay resident tax pursuant to Article 77 (1) 1 of the Local Tax Act.
(2) The Plaintiff did not perform its duty to pay taxes in view of the establishment of non-taxable practice under the authoritative interpretation of the Ministry of Government Administration and Home Affairs (Evidence A No. 4).