Whether the revocation of the disposition of imposition of the resident tax to be imposed on the ground of illegality in the determination of the corporate tax amount can be sought, separate from objection to the disposition of imposition (affirmative)

The resident tax to be imposed on a corporation under the provisions of the Corporate Tax Act, which imposes corporate tax on the corporation liable to pay corporate tax within the relevant Si/Gun, and thus is premised on the existence of liability to pay corporate tax. However, the corporate tax amount imposed under the Corporate Tax Act is nothing more than the tax base of the resident tax to be imposed on the corporate tax. Thus, the revocation of the disposition of imposition of the resident tax to be imposed on the ground that the decision on the corporate tax amount, separate from the objection to the disposition of imposition of the corporate tax,

Article 19 of the Administrative Litigation Act, Articles 172 and 173 of the Local Tax Act

Supreme Court Decision 83Nu140 delivered on June 28, 1983 (Gong1983, 1208) Supreme Court Decision 81Nu99 delivered on March 27, 1984 (Gong1984, 821) Supreme Court Decision 85Nu678 delivered on June 10, 1986 (Gong1986, 882) Supreme Court Decision 86Nu554 delivered on November 25, 1986 (Gong1987, 119)

[Judgment of the court below]

The head of Yeongdeungpo-gu Seoul Metropolitan Government

Seoul High Court Decision 95Gu15355 delivered on September 15, 1995

The appeal is dismissed. The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

The resident tax subject to corporate tax is imposed on a corporation liable for corporate tax within the relevant Si/Gun based on the corporate tax amount imposed under the provisions of the Corporate Tax Act as the tax base. Thus, the corporate tax amount imposed under the Corporate Tax Act is nothing more than the tax base of the resident tax subject to corporate tax. Thus, the revocation of the disposition of imposition of the resident tax subject to corporate tax is sought on the ground that the decision of the relevant corporate tax amount, which is the tax base, is unlawful, separate from the objection to the disposition of imposition of corporate tax, and at the same time, the revocation of the disposition of imposition of the resident tax subject to corporate tax is sought (see, e.g., Supreme Court Decisions 83Nu140, Jun. 28, 1983; 81Nu99, Mar. 27, 1984; 86Nu54, Nov. 25, 1986)

In the same purport, the lower court’s revocation of the disposition of imposing the resident tax of this case on the ground that it was unlawful to determine whether the disposition of imposing the resident tax on the Plaintiff, regardless of whether the disposition of imposing the corporate tax, which is the tax base of the resident tax, has been revoked, can be determined as to whether or not the disposition of imposing the resident tax, which is the basis of the assessment of the corporate tax, was revoked, is justifiable.

Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-soo (Presiding Justice)