Where a withholding agent fails to pay a withholding certificate to the tax office, whether the taxpayer is exempted.

The tax amount withheld by a withholding agent shall be exempted for the taxpayer within the scope of the tax amount withheld even if the domestic withholding agent did not pay it to the competent tax office.

Articles 142 and 143 of the Income Tax Act

Supreme Court Decision 80Nu288 Delivered on October 13, 1981

[Judgment of the court below]

The Director of the Korean Tax Office

Supreme Court Decision 82Nu341 Delivered on December 14, 1982

Seoul High Court Decision 83Gu60 delivered on August 23, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the judgment of the court below and the records, the court below, after compiling the evidences, found that the defendant had worked as the representative director of the non-party Lee Jong-cheon Co., Ltd. (the plaintiff's decedent deceased on February 23, 1981) the total income tax for the year 197 and the recognized labor income tax for the year 197 during the above tenure of office, was determined as 30,343,904 won, 6,068,780 won, 26,772 won, 4,973,933 won, which are global income tax withheld by the above non-party Co., Ltd., and it did not err in the misapprehension of the legal principles as to the imposition of global income tax and the imposition of withholding tax on the non-party Co., Ltd. (the plaintiff's decedent who died on February 23, 1981) under the premise that the above non-party Co., Ltd. was not subject to the imposition of global income tax within the scope of 575,085,158.

Therefore, the defendant's 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.

Justices Kang Jong-young (Presiding Justice)