Whether the decision of calculating the amount equivalent to the substitute payment of dividend income tax for Class C is an administrative disposition subject to appeal litigation.

The decision of the director of the tax office's estimation of the amount equivalent to the interest income tax on the Byung-type dividend income is merely an internal decision-making of the director of the tax office, which is an administrative agency, and is not immediately liable for tax payment, and there is no way to dispute this decision at the time of the subsequent imposition, the above decision shall not be deemed an administrative disposition subject to appeal litigation, barring such circumstance.

Dongyang Industrial Co., Ltd., Counsel for the plaintiff-appellant

Sejong District Court Decision 201Na1446 delivered on August 1, 201

Seoul High Court Decision 72Gu604 delivered on October 16, 1974

We reverse the original judgment. The case is remanded to the Seoul High Court.

Judgment on the Grounds of Appeal

The judgment of the court below that the portion of the court below's decision on the provisional calculation of profits equivalent to the amount equivalent to the interest income tax on Byung case recognized by the original judgment is justifiable by the evidence procedure, and there is no misunderstanding of facts as pointed out by the argument (the argument in the legal scenario is attributable to the assertion of mistake of facts) and there is no error in the incomplete hearing, which is, there is no reason to discuss the appeal as to this point, but there is no ground to argue that the defendant's decision on the provisional calculation of profits cannot be an administrative disposition which can be the object of the appeal litigation. The decision on the provisional calculation of profits of the defendant cannot be an internal decision of the defendant, which is the administrative agency, and it is not a tax liability for the plaintiff immediately, and there is no way to dispute this decision at the time of the disposition of imposition by the second day, and in this case without such reason, it cannot be viewed that the defendant's decision is an administrative disposition which is the object of the appeal litigation, and therefore, it is reasonable to reverse the judgment of the court below.

Therefore, this decision is delivered with the assent of all Justices who reviewed the appeal.

Justices Cho Young-young (Presiding Justice)