Whether a disposition of taxable income or a decision of recognition of taxable income under the Corporate Tax Act is an administrative disposition subject to appeal litigation (negative)

The provisional disposition of earnings under the Corporate Tax Act is a prior decision on the disposition of corporate tax assessment, and thus, it cannot be said that the corporation has specific tax liability or has any infringement or disadvantage in reality, and the decision on the provisional disposition of income under the same Act is merely a preliminary or prior measure to establish and confirm the obligation of withholding taxes, and the obligation of withholding taxes itself is established and finalized at the time of payment or settlement of income without waiting the disposition of tax such as load, etc., so the decision on the provisional disposition of income or the recognition of the recognition itself cannot be deemed an administrative disposition independently subject to appeal litigation.

Article 1 of the Administrative Litigation Act, Article 32 of the Corporate Tax Act

Supreme Court Decision 85Nu335 Decided July 23, 1985 88Nu3598 Decided July 11, 1989

Han High-speed Law Office, Pacific Law Office, Attorneys Kim In-ap et al., Counsel for the defendant-appellant-appellant-appellee)

The director of the tax office.

Seoul High Court Decision 86Gu646 delivered on August 25, 1987

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

The provisional disposition of earnings under the Corporate Tax Act is a prior decision on the disposition of corporate tax assessment, and thus, it cannot be said that the corporation bears specific tax liability or is actually affected by any infringement or disadvantage, and thus the provisional disposition of earnings cannot be deemed an administrative disposition subject to appeal litigation (see Supreme Court Decision 85Nu335, Jul. 23, 1985). The provisional disposition of earnings under the Corporate Tax Act is merely a preliminary or prior disposition for establishing the withholding obligation, and the provisional disposition of profits is merely a preliminary measure for establishing the withholding obligation, and the withholding obligation itself becomes final and conclusive at the time when the payment or payment of the income amount is deemed to be made without waiting for the disposition of tax withholding, and thus the final decision itself cannot be deemed an administrative disposition independently subject to appeal litigation (see Supreme Court Decision 88Nu3598, Jul. 11, 198

In the same purport, the court below's rejection of the plaintiff's lawsuit of this case seeking the revocation of the provisional disposition of earnings or the recognition of earnings, is just, and there is no error in the misapprehension of legal principles as to the administrative disposition of the provisional disposition of earnings or recognition of profits such as the theory of lawsuit. The arguments are groundless.

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 on the bench.

Justices Song Man-man (Presiding Justice)