Income tax obligor who is a taxpayer of income tax and is in charge of a field investigation decision

With respect to a person liable for income tax who received a written review decision as a person liable for tax payment, making a decision of tax base and tax amount according to a field investigation method other than the method of written review, and imposing tax additionally is against the law and thus, it is against the principle of no taxation without law and is against the principle of no taxation without law as well as against the spirit of the principle of good faith or the principle of no taxation with respect to

Articles 108, 109, 110, and 111 of the Income Tax Act; Articles 167(1) and 168 of the Enforcement Decree of the Income Tax Act; Article 2 of the Civil Act

Supreme Court Decision 83Nu536 Decided March 13, 1984

[Judgment of the court below]

Head of Mapo Tax Office

Seoul High Court Decision 85Gu973 delivered on March 7, 1986

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to Articles 108 through 111 of the Income Tax Act, the Government may approve a person with business income who meets certain requirements as a green reporter at his/her request. On the other hand, a person who has obtained approval as a green reporter shall be deemed to have obtained the approval except where his/her qualification is revoked by separate procedures. Meanwhile, according to Articles 119(1) and 167(1)1, and 168 of the Enforcement Decree of the Income Tax Act, when a green reporter confirms that the contents of the report are justifiable in the final return on the tax base of the income tax and attaching an adjusted statement signed and sealed by the Commissioner of the National Tax Service, the tax base and tax amount should be determined by the written report, unless there is a special reason to the contrary. Thus, with respect to a person subject to written review as a taxpayer, the Government shall make a decision on the tax base and tax amount by a field investigation rather than by the method of written review, and further imposing tax is in violation of the law and thus, it goes against the principle of no taxation without the law and is unlawful.

According to the facts established by the court below, when the plaintiff was designated as a green reporter on December 31, 197 as of May 28, 1984, when filing a final return of global income tax for 1983 minutes on May 28, 1984 with the adjusted account statement of a tax accountant provided for in Article 119 (1) of the Income Tax Act, and when the defendant pays the relevant amount, the defendant examines the green reporter's green qualification in accordance with the way to improve the taxation on the green reporter's green reporter's income entered into under Article 1264-1307 ( November 1, 1984) of the Seoul Regional Tax Office, and confirmed that the total reported income for 1981-1983 was less than 40 percent compared with the standard income ratio of the relevant type of business, and thus, the court below's decision of revocation of approval as to the above green reporter's tax base and method should be revoked by the defendant's decision of revocation of approval as to the above green reporter's tax assessment.

Therefore, the 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 Yoon Yoon-tae (Presiding Justice)