Notice of change in income amount of a person to whom income belongs shall not be deemed an administrative disposition subject to appeal litigation.

The notification of the change in the amount of claims against the person to whom the income is attributed is not a direct legal change in the legal status of the person to whom the income is attributed, so it cannot be deemed an administrative disposition that is subject to appeal litigation.

Article 192 of the Income Tax Act (Notice of Change in Income Amount)

2014Guhap8662 Notice of change in amount of income

IsaA

Head of the High Tax Office

April 7, 2015

May 19, 2015

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s disposition of notifying the Plaintiff of the change in income amount of KRW 1,152,778,00,00, which was made against the Plaintiff on May 22, 2013.

The cancellation shall be revoked.

1. Details of the disposition;

A. The plaintiff is a representative director of 00 mers spons Co., Ltd. (hereinafter referred to as "00 merspons") who runs the business of indoor architecture and the business of installing steel products, and has been operating 00 mers from before 2008.

B. From October 20 to February 15, 2011, the Director of the Regional Tax Office: (a) conducted a tax investigation of 00 pets between October 20, 201 and February 15, 201; and (b) determined that the amount of omission in processing, purchase, or sale in 2008 was 1,152,778,000, and notified the Defendant as taxation data.

C. In accordance with the proviso of Article 192(1) of the Enforcement Decree of the Income Tax Act, the Defendant, on May 16, 2013, disposed of KRW 1,152,778,00 as the bonus as the representative bonus, and issued a notice of the change in the amount of income (hereinafter “instant notice”).

D. The Plaintiff filed a tax appeal on the instant notice. On February 20, 2014, the Tax Tribunal rendered a decision that “the amount of income shall be corrected according to the results after re-auditing whether the Plaintiff was the on-site seal of the Jin metal and whether five other persons were the on-site seal of the Jin metal and whether the amount actually belonged to the on-site seal of the Jin metal site of the Jin metal market” by the head of the Tax Tribunal on May 22, 2013.

E. Around June 10, 2014, the Defendant corrected the amount of KRW 171,49,900, out of the above KRW 1,152,778,000, which was the income disposition amount of the instant notification.

[Ground of recognition] The items of evidence Nos. 1-2, 3, and 3-2, and the purport of the whole pleadings

2. Determination on the lawfulness of the instant lawsuit

(a) Related Acts and subordinate statutes;

Attachment 'Related Acts and subordinate statutes' shall be as shown.

B. Determination

1) Although the Plaintiff did not have made a processing purchase in 2008, the Defendant recognized the processing purchase of 00 mers and notified the Plaintiff of the instant case, the Plaintiff asserted that the instant notice was unlawful and sought revocation of the instant notice, and ex officio, considered the eligibility for the instant lawsuit.

2) The main text of Article 192(1) of the Enforcement Decree of the Income Tax Act provides that, in principle, a corporation that is a withholding agent shall notify changes in the amount of income arising from the disposition of income, and the proviso provides that "where the location of the corporation is not clear or it is not possible to serve the notice, the person who is a withholding agent shall be notified of changes in the amount of income." The proviso is not a provision for supplementary service to the person to whom the income belongs when the notice of changes in amount cannot be served on the corporation, but it is understood as a special provision for providing the person to whom the income belongs with an opportunity to report additional tax base and pay the amount of income under Article 134(1) of the Enforcement Decree of the Income Tax Act (Supreme Court Decision

2010Du24579, supra.

3) Furthermore, regardless of whether the notice of change in the amount of income under the above provision has been served, the source tax liability of the person to whom income accrued from the disposition of income accrued is established when the taxable period to which the income accrued pursuant to Article 21(1)1 of the Framework Act on National Taxes, Article 39(1) of the Income Tax Act, and Article 49(1)3 of the Enforcement Decree of the Income Tax Act ends (see, e.g., Supreme Court Decision 2004Du9944, Jul. 27

4) In light of the purport of the proviso of Article 192(1) of the Enforcement Decree of the Income Tax Act, the requirements and timing for establishing a source tax liability due to the disposition of income, and the person to whom the income accrued can sufficiently contest the existence or scope of the source tax liability due to the disposition of income even through a claim for correction pursuant to Article 45-2(1) of the Framework Act on National Taxes, as well as a lawsuit seeking revocation of the disposition of income tax (see, e.g., Supreme Court Decision 2009Du20274, Nov. 24, 2011). In light of the purport of the proviso of Article 192(1) of the Enforcement Decree of the Income Tax Act, the notice of change in the amount of income to the person to whom the income accrues pursuant to the proviso of Article

3. Conclusion

If so, the lawsuit of this case is unlawful as it lacks the target eligibility, and thus, it is dismissed.

this decision is delivered with the judgment of the court below.

Related Acts and subordinate statutes.

Enforcement Decree of the Income Tax

Article 39 (Accretion Year, etc. of Total Amount of Income and Necessary Expenses)

(1) The year to which the total income and necessary expenses of a resident are reverted shall be the taxable period in which the total income and necessary expenses are determined.

Article 49 (Receipt Date of Earned Income)

(1) The receipt date of wage and salary income shall be the following dates:

3. Where a corporation reports the amount of income in the relevant business year or the head of a tax office determines or revises the amount of income in the relevant business year, bonus u300, referring to the executives, employees, and other investors of the corporation.

The date on which labor is provided. In such cases, where the monthly average amount calculated is more than two years, the relevant amount shall be respectively.

The date of providing labor during the business year shall be the date of provision.

Article 134 (Additional Return and Payment)

(1) Where a corporation files a return on the tax base of the corporate tax pursuant to the Corporate Tax Act after the deadline for the final return on global income expires, or the head of a tax office additionally files a return on the tax base of the global income by the end of the month following the month in which the date of receipt of a notice on the change of the amount of income under Article 192 (1) falls (referring to the date of filing the corporate tax of the corporation, where the amount included in gross income is changed by filing a return on the final return on the tax base of the global income pursuant to the Corporate Tax Act, a person who is not required to file the final return on the tax base or a person who files the final return on the tax base of the global income pursuant to the tax-related Acts, if he/she is required to additionally pay the income tax, the relevant corporation (referring to the resident where he

§ 192. Notice of change in amount of income resulting from disposal of income

(1) When the head of a tax office or the director of a regional tax office determines or revises the corporate income amount pursuant to the Corporate Tax Act, dividends, taxes, and other income disposed of (including cases deemed disposed of pursuant to Article 25 (6) of the Enforcement Decree of the Adjustment of International Taxes Act) shall be notified to the corporation concerned by a notice on change of income amount as provided by Ordinance of the Ministry of Strategy and Finance, within 15 days from the date of the determination or correction of corporate income: Provided, That where the location of the corporation concerned is not clear or it is impossible to serve the notice, he shall notify the relevant stockholder and the resident who

Basic Act

Article 21 (Establishment Date of Liability for Tax Payment)

(1) A liability to pay national taxes shall accrue at the following time:

1. Income tax or corporate tax: When the taxable period expires: Provided, That in cases of corporate tax on liquidation income, such corporation;

When dissolution is made

Article 45-2 (Request for Correction, etc.)

(1) In any of the following cases, a person who has filed a return on a tax base by the statutory due date of return may request the head of the competent tax office to correct the tax base and amount of national tax, the initial return or revised return of which has been filed, within five years after the statutory due date of return elapses: Provided, That with respect to the increased tax base and amount of tax due to the determination or correction, a request for correction may be made within 90 days (limited to within five years after the statutory due date of return expires) from the date he/she

1. Where the tax base and amount of tax on a return of tax base (referring to the tax base and amount of tax after determination or correction is made, if such determination or correction is made pursuant to the tax-related Acts), exceed those to be reported under the tax-related Acts;

2. Where the deficit amount or refundable tax amount entered in the tax base return (referred to the deficit amount or refundable tax amount after such decision or correction is made, if such decision or correction is made pursuant to the tax-related Acts), is short of the deficit amount or refundable tax amount to be reported under the tax