(a) Time for calculating the amount of resident tax to be imposed;

B. Whether to request revocation of the disposition of imposing income tax, separately from the claim for revocation of the disposition of imposing income tax (affirmative)

A. The resident tax to be imposed on the basis of income tax is a local tax that is imposed on the basis of income tax, and its tax base is determined by the Income Tax Act on the ground that there is an income to be imposed as income tax, so whether or not the resident tax to be imposed under the Local Tax Act prior to the amendment of the calculation and imposition of the income tax should be made under the Local Tax Act or whether the local tax should be made under the Local Tax Act after the amendment should be based on the time when the resident tax to be imposed on the income tax satisfies

B. The resident tax to be imposed on the basis of the existence of liability to pay income tax, or the income tax imposed under the provisions of the Income Tax Act is nothing more than the tax base of the resident tax to be imposed on the income tax, and as such, it can seek revocation of the disposition imposing the resident tax to be imposed on the ground of illegality in the determination of the relevant income tax amount, which is the tax base, separate from seeking revocation of the disposition imposing the income tax. Therefore, the judgment of the court below that the disposition imposing the resident

(a) Article 178 of the Local Tax Act; Article 172 Subparag. 3 and Article 173 of the Local Tax Act; Article 1 of the Administrative Litigation Act;

A. Supreme Court Decision 78Nu58 delivered on May 9, 1978, 78Nu141 delivered on August 22, 1978

[Defendant-Appellee] Defendant 1 and 3 others (Law Firm Lee & Lee, Counsel for defendant-appellee)

Attorney Kim In-hwan et al., Counsel for defendant-appellee

Seoul High Court Decision 79Nu190 delivered on February 24, 1981

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

1. The plaintiff's attorney's grounds of appeal Nos. 1 and 2 are examined together.

The resident tax to be imposed on the basis of the income tax is a local tax that is imposed on the basis of the income tax and its tax base is determined by the Income Tax Act on the ground that there is an income to be imposed as income tax. Thus, whether to calculate and impose the resident tax to be imposed on the income tax in this case under the Local Tax Act before and after the amendment of December 31, 1976 or to be subject to the Local Tax Act after the amendment shall be based on the time when the requirements for taxation of the resident tax to be imposed on the income tax are satisfied, i.e., the time when the income tax is determined (see each Decision 78Nu58, May 9, 1978; 78Nu141, August 22, 1978).

According to the facts established by the court below, in determining the tax base and tax amount of the income tax for the business year of 1976 by the plaintiff, the non-party head of the tax office at the time of the determination of the tax base and tax amount of the income tax for the business year of 1976, on April 17, 1978, on the basis of the bonus disposed of as bonus to the non-party who was the representative director of the plaintiff as the tax base, 267,790,197 won (25,038,283 won + 12,751,914 won of additional tax + 12,751,914 won). Thus, the decision of the court below to the effect that the determination of the above income tax amount which serves as the resident tax base and the tax amount to be assessed as the tax base for the income tax was just by the application of the resident tax rate of 150(4) of the Income Tax Act and Article 198 of the Enforcement Decree of the same Act as the resident tax rate of the same Act.

2. The grounds of appeal No. 3 are examined (for the supplemental appellate brief, to the extent that it supplements the above grounds of appeal).

According to the reasoning of the judgment below, the court below dismissed the plaintiff's claim on the ground that the resident tax to be assessed on the basis of income tax, corporate tax, etc. is a local tax imposed on the basis of income tax, corporate tax, etc., and the income tax, corporate tax, etc., which serves as the tax base of resident tax to be earned under the Income Tax Act and the Corporate Tax Act, etc., and the resident tax, which serves as the tax base of resident tax to be earned, is legitimate, unless the decision on the confirmation of income tax, corporate tax, etc., which serves as the tax base of resident tax to be earned, can only be subject to revocation, and it cannot be deemed as ab

However, according to Articles 172 subparag. 2 and 3, 173(2), and 176 of the Local Tax Act (Act No. 2945), resident tax to be imposed on an individual or corporation liable for income tax in the Si/Gun based on the income tax amount imposed under the Income Tax Act, and thus, is premised on the existence of liability for tax payment of income tax. However, as income tax imposed under the provisions of the Income Tax Act is nothing more than the tax base of resident tax to be imposed on the Si/Gun, it can seek revocation of the disposition imposing the resident tax to be imposed on the ground of the illegality of the decision of imposing the income tax, which is the tax base, separate from seeking revocation of the disposition imposing the income tax. Therefore, the court below should review the illegality of the decision of imposing the resident tax to be imposed on the resident tax to be imposed on the basis of this case. However, the decision of imposing the resident tax to be imposed on the basis that the disposition of imposing the income tax should be null and void or revoked as long as the disposition of imposing the income tax is unlawful or unreasonable.

3. Therefore, the judgment of the court below is reversed, and the case is remanded to the Seoul High Court which is the court below for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Young-ju (Presiding Justice)