(a) Period during which tax authorities may impose income tax;

(b) Where an occasional imposition is made or there are reasons for such occasional imposition, whether the taxpayer’s duty to make a final return is exempted or the Government is unable to exercise the imposition right.

(c) A case reversing the judgment of the court below on the date when the taxpayer reported the closure of business

(a) A national tax may not be imposed after five years have passed since the time when it is assessable to impose it. In this case, the term “when it is possible to impose” means the following day after the time limit for filing the tax base and tax amount, and the period and time limit for filing interim prepayment, preliminary return and revised return shall not be included in the time limit for filing the tax base and tax amount, and the time limit for filing the tax base and tax amount of the income tax shall be from May 1 to 31 of the year following the year in which the concerned income is included. Thus, the period during which the tax authority may impose the income tax shall be from the 5-year period from the

B. The liability to pay income tax is established from January 1 to December 31 of each year on the date of the taxation year and the specific liability to pay tax is determined by the taxpayer's return and the government's decision. The tax base determined by the occasional assessment is added to the tax base based on a report and decision after the end of the taxation year, since the tax base determined by the occasional assessment is added to the tax base based on the report and decision after the end of the taxation year, it is not impossible for the taxpayer to be exempted from the duty to make a final tax return or to exercise the government's right to impose the tax on the income prior to the establishment of the liability to pay tax.

(c) A case reversing the judgment of the court below on the date when the taxpayer reported the closure of business

(b)Article 26bis(1), Article 26bis(3) of the Framework Act on National Taxes, Article 12bis(1)1 of the Enforcement Decree of the same Act, Articles 100 and 116(b) of the Income Tax Act. Article 125 of the Income Tax Act, Article 182 of the Enforcement Decree of the same Act, Article 194 of the same Act;

Plaintiff

head of Dongjak-gu Tax Office

Seoul High Court Decision 92Gu1492 delivered on April 15, 1993

The judgment below is reversed and the case is remanded to Seoul High Court.

We examine the grounds of appeal.

1. According to the relevant provisions of the Framework Act on National Taxes and the Income Tax Act, a national tax cannot be levied after five years from the time when it can be imposed, but the time when it can be imposed is from the date following the due date of the due date of filing the tax base and tax amount, and the period and the due date of interim prepayment, preliminary return and revised return are not included in the above due date of filing. The due date of filing the tax base and tax amount of income tax is from May 1 to May 31 of the year following the year in which the pertinent income is included. Thus, the period for which the tax authority may impose the income tax is from the date following the due date of filing the due date of the pertinent

In addition, the tax liability of income tax shall be established from January 1 to December 31 of each year on the taxable year, except in cases where a resident dies, and the specific tax liability shall be determined by the taxpayer's return and the government's decision, and the tax liability shall be imposed on the income prior to the occurrence of the reasons for the occasional imposition prior to the establishment of the tax liability. As such, the tax base determined by the occasional imposition shall be added to the tax base based on the return and the decision after the end of the taxable year, and thus, the tax base determined by the occasional imposition shall not be exempted from the duty to make a final return of the taxpayer or from the government's exercise the right to impose the income tax on the grounds that the imposition was made or the reasons for

2. As determined by the court below, even if the plaintiff reported the closure of his business on November 30, 1985, the tax authorities cannot exercise the right to impose the income tax, etc., which is established at the end of the taxable year above 1985, prior to the lapse of the deadline for the taxpayer's conviction, and the tax authorities can exercise the right to impose the global income tax, etc., from June 1, 1986. Thus, the court below held that the court below could have exercised the right to impose the global income tax, etc., of this case from the date following the date of the report on the closure of the business, and determined that the report was the initial date of the exclusion period.

The judgment of the court below that points this out shall not be reversed on the ground that there is a ground for appeal that the plaintiff made a tax base return at the same time as the report of business closure under Article 194 of the Income Tax Act. However, the above provision is only a provision on the report of business closure, and it is not possible to make a final report of income tax

3. Therefore, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jae-soo (Presiding Justice)