Whether corporate partnership tax is a regular tax payment or not.

Article 47 of the former Local Tax Act (Act No. 332 of March 31, 54), the corporate partnership tax under Article 47 is not the payable payable tax.

Article 47 of the Gu Local Tax Act, Article 23 of the Gu Local Tax Act

6Nu93 delivered on September 20, 1966

Daejeon District Court Decision 201

Free exhibition;

Seoul High Court Decision 66Gu322 delivered on July 23, 1968

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal by the Plaintiff’s attorney are examined.

This case’s corporate partnership tax is not a regular payment term tax (see Supreme Court Decision 64Nu23, Jun. 22, 1965; Supreme Court Decision 66Nu93, Sept. 20, 196). According to the provisions of Articles 47 and 23 of the former Local Tax Act and Article 5 of the Si’s tax ordinance, even if the corporate partnership tax is based on the provisions of Article 47 and Article 23 of the former Local Tax Act and Article 5 of the Si tax ordinance, it shall not be a ground for deeming that the corporate partnership tax is a regular payment term tax, such as the argument. Inasmuch as the corporate partnership tax is not a regular payment term tax, since the Plaintiff filed a self-denunciation report with the Commission on Illegal Reduction and Disposal of Stock in July 1, 1962, which was decided and imposed on the corporate partnership tax amounting to KRW 1,594,463, the judgment of the court below was justified and there is no error in the application of Article 1 and Article 2 of the Enforcement Decree of the Act on Special Measures for Tax Evaders.

Therefore, the appeal is dismissed as it is without merit, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Supreme Court Judge Madung (Presiding Judge) Dogk Kim-bun and Lee Young-young