The rate of penalty tax applicable to the imposition of penalty tax under the Corporate Tax Act

Article 41(1) of the Corporate Tax Act (amended by Act No. 3270, Dec. 13, 1980) is a corporate tax that imposes on income in each business year, and unlike the case of a corporate tax that imposes on income in each business year, it is an administrative penalty that imposes on the failure to perform the duty of cooperation imposed for the government for the purpose of tax administration for the collection of taxation data. Therefore, it shall be in accordance with the rate of additional tax under the Act

Article 41(1) of the Corporate Tax Act (Amended by Act No. 3270, Dec. 13, 1980); Article 4 of the Corporate Tax Act; Article 4 of the Enforcement Decree of the Corporate Tax Act; Article 4 of the Corporate Tax Act; Article 113-3

Jeju Bank Co., Ltd., Counsel for the plaintiff-appellant

Head of Jeju Tax Office

Gwangju High Court Decision 85Gu120 delivered on November 12, 1987

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

1. According to Article 4 of the Addenda of the Corporate Tax Act (amended by Act No. 3270 of Dec. 13, 1980), the provision on additional tax under Article 41 (1) of the above Act shall begin to apply from the first report year after the enforcement of the above Act, and Article 4 of the Addenda of the Enforcement Decree of the above Act (amended by Presidential Decree No. 10119 of Dec. 31, 1980), the provision on additional tax rate under Article 113-3 of the above Enforcement Decree of the above Act shall begin to apply from the first report year after the enforcement of the above Enforcement Decree. Thus, unlike the corporate tax imposed on income of each business year, the amount of additional tax on unpaid tax shall be a sanction with an administrative nature that would be imposed on the failure of the government's duty of cooperation for the purpose of tax administration for the collection of taxation data. Thus, it is clear that the rate of additional tax under the above Act at the time of report

2. In the same purport, the court below is just in holding that the disposition imposing corporate tax of this case imposed by applying the additional tax rate of 100 won per one hundred won per annum (Article 113-3 of the Enforcement Decree of the above Act) when the plaintiff filed a corporate tax return for the business year of March 23, 1981 (i.e., January 1, 1980-1-12.31) and paid less than the corporate tax amount, and there is no error in the application of Article 4 of the Addenda of the above Enforcement Decree. The judgment of the court below is nothing more than a violation of the judgment of the court below on the ground of a separate opinion on the ground of the principle of no taxation without law or the principle of no taxation without law or the principle of no taxation without law and the principle of no taxation without law and the principle of appeal that there is a contradiction in the reasoning, and it is not appropriate for this case as the case is different.

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

Justices Kim Young-ju (Presiding Justice)