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1. Revocation of a judgment of the first instance;
2. Of the instant lawsuit, the principal tax on global income tax for interim prepayment for 2008 shall be 23,278.
Reasons
Details of the disposition
On December 1, 2008, the Plaintiff calculated the annual global income conversion amount of 173,160,60,600, global income deduction of 2,000, global income deduction of 171,160,60,600, global income tax base of 171,160,600, calculated tax amount of 46,766,210, and 23,383,105, and reported the above amount of 23,383,105 as the estimate interim prepayment amount, but did not pay it.
On May 30, 2009, the Plaintiff filed a final return on the tax base of global income tax for the Defendant in 2008, deducting KRW 23,277,605 as the payable tax amount when calculating the payable tax amount.
(A) This is based on the Defendant’s guidance. The difference between the reported amount and the above reported amount is that the Defendant provided the global income deduction amount to KRW 600,000,000, rather than the above reported amount. The Defendant, on November 9, 2012, issued a revised and notified the Plaintiff on the ground that the Plaintiff did not pay the global income tax for the interim prepayment for the year 2008, the interim prepayment amount for the Plaintiff was KRW 23,278,105 (the difference between the estimated amount for interim prepayment and KRW 23,277,605) (the difference between the aforementioned KRW 23,277,605 and the estimated amount for interim prepayment for the year 2008).
(2) On November 23, 2012, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on April 18, 2013, but was dismissed on November 6, 2013.
【In the absence of dispute, Gap’s evidence Nos. 1 through 6, and Eul’s evidence Nos. 1 through 5 (including paper numbers), and the Plaintiff’s entire purport of the pleadings’ global income tax prepayment tax is prepaid tax. Thus, the final and conclusive tax base and tax amount of global income tax in the pertinent taxable period are absorbed into the final and conclusive tax amount, and the final and conclusive tax amount becomes extinct. The global income tax prepayment tax for which the Plaintiff was as of November 9, 2012, after filing the final and conclusive tax base return on global income tax for the pertinent taxable period.