(a) Where an agricultural cooperative fails to submit a report on consignment sales, the amount of the report, which is the basis of calculation of additional tax to be imposed;

(b) Collection of additional taxes for failure to submit a report on consignment with agricultural cooperatives and other associations;

A. According to Article 41(4) of the former Corporate Tax Act and Article 129(6)2 of the Enforcement Decree of the same Act, where an agricultural cooperative sells its members’ products, it is obligated to submit a sales report on the consignment sales itself if the agricultural cooperative sells its products. Therefore, the amount of the report, which is the basis for calculating additional tax to be imposed at the time of failure to submit the report, shall be interpreted as not the amount of fees due to consignment sales,

B. Additional tax on failure to submit a sales report by an agricultural cooperative, such as agricultural cooperatives, is not imposed on the income, but is a kind of disciplinary action against failure to perform the government's duty of cooperation imposed for the purpose of tax administration for the recruitment of taxation data. In light of the characteristics of partnership transactions, the association imposes a high duty to require the association to report taxation data on the amount which it does not import, and imposes a heavy disciplinary punishment on the non-performance of such duty.

(a) Article 28-2(a) of the former Enforcement Decree of the Corporate Tax Act (Presidential Decree before amended on December 31, 1976);

Cooperatives of the Gwangju District;

Head of Seogju Tax Office

Gwangju High Court Decision 80Gu16 delivered on June 24, 1981

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The plaintiff's grounds of appeal are examined.

Article 66 (1) of the former Corporate Tax Act (amended by Act No. 1976.12.22. The same applies hereinafter) provides that a corporation that runs a business falling under subparagraphs 1 through 8 of the same Article and a business prescribed by the Presidential Decree shall submit a monthly report on its revenues to the Government not later than the end of the month following the month in which the amount of such revenues is determined, and that a corporation that runs a business on consignment sales should also submit a report on its sales under the former Enforcement Decree of the Agricultural Cooperatives Act (amended by the Presidential Decree No. 1976. 31. 1. 2. 2. 6. 2. 6. 2. 2. 3. 4. 7) provides that if it is not a member of the Association, it shall submit a separate report on its revenues from sales to the Government on its own, other than that of the former Enforcement Decree of the Corporate Tax Act (amended by the Ordinance of the Ministry of Finance and Economy No. 1977, Feb. 23, 1977).

Therefore, the appeal is dismissed, 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.

Justices Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young