National Treasury 2006 Gwangju1636 (2007.01.09)

notice of change in the amount of income that violates jurisdiction is illegal;

The notification of the change in the amount of income must be made by the tax authority that determines or revises the corporate income of the corporation, so long as the tax authority's act that directly affects the corporation's tax liability is deemed a tax administrative disposition subject to appeal litigation.

The contents of the decision shall be the same as attached.

Article 9 (Place of Tax Payment)

Article 12 (Taxation Jurisdiction of Corporate Tax)

1. The Defendant’s notice of change in the amount of income at KRW 6,186,187,840, as bonus disposition against the Plaintiff on January 13, 2006, shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

The same shall apply to the order.

1. Details of the disposition;

The following facts may be acknowledged, either in dispute between the parties, or in combination with the whole purport of the pleadings, in the descriptions of evidence No. 1 (the same as evidence No. 5-5), evidence No. 2, evidence No. 2-2, evidence No. 5-1 through No. 4, 6, and evidence No. 9:

가. 피고는 2005.5.10.부터 같은 해 6.20.까지 주식회사 ○영(이하 ○영이라 한다)에 대하여 주식변동조사를 실시한 결과, 원고가 2001.12.28. 자신이 보유하던 ○영 주식 676,160주(이하 이 사건 주식이라 한다)를 장○택, 김○규, 홍○석, 김○오, 이○동에게 1주당 5,000원 내지 5,005원으로 계산하여 합계 3,380,800,000원에 양도한 사실과 관련하여, 이 사건 주식의 취득자금 3,380,800,000원을 실제로 납부한 원고 이사장 이○근이 위 주식을 취득한 실질상 소유자이며 다만 형식상 장○택 등을 양수자로 하는 주식양도양수계약서를 작성하고 주식등 변동상황명세서에 장○택 등에게 양도한 것으로 기재한 것으로 보고, 양도대금 잔금청산일 2002.1.9. 원고가 이○근에게 이 사건 주식을 저가 양도한 것으로 판단하여 법인세법 제52조의 부당행위계산부인 규정을 적용함으로써 이 사건 주식의 정당한 가액 13,964,056,320원(상속세 및 증여세법 제63조 소정의 보충적 평가방법에 따라 산정한 1주당 시가 20,625원☓676,160주)과 실제 양도가액 3,380,800,000원의 차액 10,583,256,320원을 원고의 2001사업연도 법인세 계산시 익금에 산입하도록 광주세무서장에게 통보하는 한편, 위 10,583,256,320원을 원고 대표자 이○근에게 상여로 소득처분하고 그에 따라 2006.1.13. 원고에게 상여처분액 10,583,256,320원의 소득금액변동통지를 하였다.

B. On December 9, 2005, the director of the Gwangju District Tax Office, upon the above notification, determined and notified the Plaintiff of the above KRW 10,583,256,320 as corporate tax (from March 1, 2001 to February 28, 2002) for the business year 201 (from February 1, 2001 to February 28, 2002).

C. On March 10, 2006, the Plaintiff appealed to the National Tax Tribunal for the notification of changes in the amount of income and the revocation of the disposition imposing corporate tax. On January 9, 2007, the National Tax Tribunal rejected a request for adjudication on the disposition imposing corporate tax on the National Tax Tribunal on the ground of the lapse of the period for request. On the request for adjudication on the notification of changes in amount of income, the time of the transfer of the shares in this case was determined to correct the amount of income by considering the reasonable value of the shares in this case as of December 28, 2001, which is the date of conclusion of the contract under the stock transfer contract, rather than the date of the balance settlement.

D. Accordingly, on February 7, 2007, the Defendant notified the Plaintiff of the change in the amount of income by reducing the amount of bonus disposition to 6,186,187,840 won by calculating the value of the instant shares as of December 28, 2001, according to the purport of the decision of the National Tax Tribunal on December 28, 2001 (hereinafter the Defendant’s notice of the change in the amount of income as to the Plaintiff of the reduced amount)

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

According to Article 192(1) of the Enforcement Decree of the Income Tax Act and Article 103(1) of the Enforcement Decree of the Corporate Tax Act, the notice of change in the amount of income shall be made by the head of the district tax office or the head of the district tax office having jurisdiction over the place of payment of the corporate tax at the time of the disposition. In the case of corporate tax, the place of payment of corporate tax by a domestic corporation is the location of the head office or the principal office on the registry of the relevant corporation. Since the principal office on the registry of the Plaintiff is ○○○○○ 106, the principal office on the registry of the relevant corporation is '○○○ ○ ○○ ○ ○ ○6, the Defendant

(b) Related statutes;

Article 9 (Place of Tax Payment)

Article 12 (Taxation Jurisdiction of Corporate Tax)

C. Determination

According to Articles 66(2) and 67 of the Corporate Tax Act and Article 103(1) of the Enforcement Decree of the same Act, the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office having jurisdiction over the place of tax payment shall correct the tax base and tax amount of corporate tax on income for each business year of a domestic corporation. In this case, the amount included in the calculation of earnings shall be disposed of as prescribed by the Presidential Decree, such as bonus, dividend, other outflow from the company, internal reserve, etc. according to the person to whom the income belongs. According to Article 192(1) of the Enforcement Decree of the Income Tax Act, the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office

In short, each provision of the Corporate Tax Act, the Enforcement Decree of the same Act, and the Enforcement Decree of the Income Tax Act provide that the tax office that determines or revises the corporate income of the corporation shall be the head of the tax office or the director of the regional tax office having jurisdiction over

한편, 과세관청의 소득처분과 그에 따른 소득금액변동통지가 있는 경우 원천징수의 무자인 법인은 소득금액변동통지서를 받은 날에 그 통지서에 기재된 소득의 귀속자에게 당해 소득금액을 지급한 것으로 의제되어 그때 원천징수하는 소득세의 납세의무가 성립함과 동시에 확정되고, 원천징수의무자인 법인으로서는 소득금액변동통지서에 기재된 소득처분의 내용에 따라 원천징수세액을 그 다음달 10일까지 고나할 세무서장 드엥게 납부하여야 할 의무를 부담하며, 만일 이를 이행하지 아니하는 경우에는 가산세의 제재를 받게 됨은 물론이고 형사처벌까지 받도록 규정되어 있는 점에 비추어 보면, 소득금액변동통지는 원천징수의무자인 법인의 납세의무에 직접 영향을 미치는 과세관청의 행위로서, 항고소송의 대상이 되는 조세행정처분이라고 봄이 상당하고(대법원 2006.4.20. 선고 20021878 전원합의체 판결 참조), 이와 같이 소득금액변동통지가 단순히 소득금액의 지급시에 납세의무가 자동적으로 성립, 확정하는 원천징수의 소득세에 관하여 그 지급시기를 의제하여 과세관청이 징수처분에 나아가기 위한 절차적인 요건을 규정한 것에 불과한 것이 아니라, 원천징수의무자인 법인의 납세의무에 직접 영상, 소득금액변동통지를 당해 법인에 대한 법인소득을 결정 또는 경정하는 과세관청이 하도록 규정하고 있는 법인세법 대한 법인소득을 결정 또는 경정하는 과세관청이 하도록 규정하고 있는 법인세법 및 동법시행령과 소득세법시행령의 각 규정은 과세관할을 규정하고 있는 것으로 보아야 할 것이다.

Meanwhile, according to Article 9 of the Corporate Tax Act, the place of tax payment of a domestic corporation's corporate tax shall be the location of its head office or main office on the registry of the relevant corporation, and as seen earlier, the notice of change in income amount shall be the director of the tax office or the director of the regional tax office having jurisdiction over the place of tax payment of corporate tax on the relevant corporation. As such, the difference between the legitimate value of the shares in this case and the actual transfer value shall be the bonus to the representative Lee ○, who is the representative of the plaintiff, and thereby the authority to dispose

Therefore, the Defendant’s disposition of notifying the change in the amount of income of this case against the Plaintiff on the ground that it secured taxation data during the tax investigation process is unlawful as a taxation disposition by an unauthorized administrative agency (see, e.g., Supreme Court Decisions 2002Da64897, Jan. 10, 2003; 98Du17968, Nov. 26, 199).

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.