Where the source income tax has been withheld but has not been paid at the tax office, a re-assessment of the person liable to pay the tax (negative)

After the source income tax has been collected by a withholding agent, no withholding agent shall impose it again on a person liable to pay it for the reason that the person liable to pay it has not paid it at the tax office.

Articles 142 and 143 of the Income Tax Act

[Plaintiff-Appellant] Park Jong-chul et al., Counsel for plaintiff-appellant

species of the director of the tax office shall transfer the litigation performer and assistant officer of the tax office

Seoul High Court Decision 80Gu12 delivered on April 29, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

According to the records, the court below's decision that the above withholding agent cannot impose a comprehensive income tax on the plaintiff who is not a withholding agent, even if he did not pay the source tax collected at the tax office, since it is clear that the person who pays the income amount pursuant to the provisions of Articles 142 and 143 of the Income Tax Act is the person who pays the income tax, and the non-party high-tech textbook corporation is the person who pays the income amount of 3,866,00 won for the dividends of 197.2.9, the non-party high-tech textbook corporation withheld the income amount of 966,50 won for the Class A dividend income, and the defense tax amount of 96,650 won for the above withholding tax, is just and there is no error in law as to this case. The above dividend income amount cannot be imposed on the person who pays the income amount pursuant to the provisions of Articles 142 and 143 of the Income Tax Act, and it cannot be imposed on the person who pays the income tax at the tax office if it is subject to the global income tax and the tax office.

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 Jeon Soo-hee (Presiding Justice)