Income and global income tax from which withholding is omitted;

Even if the source tax is to be collected, the income shall be reported by adding it to the global income amount under the Income Tax Act, and if the income subject to the imposition of the global income tax is omitted, the income earner may also be levied as the global income tax.

Article 15 of the Income Tax Act

Plaintiff (Attorney Kim Dong-hwan, Counsel for plaintiff-appellant)

Mapo District Court Decision 200Na100

Seoul High Court Decision 78Gu453 delivered on December 5, 1979

The original judgment is reversed, and the case is remanded to Seoul High Court.

The defendant's attorney's grounds of appeal are examined.

According to the reasoning of the judgment of the court below, the court below found that the non-party company in its judgment was liable to withhold income tax from January 1, 1972 to December 31, 1976 as income tax from its shareholders and to collect income tax from the plaintiff, and the plaintiff did not pay it to the plaintiff without paying it. Thus, the court below found that the non-party company imposed the withholding tax from the above 1972 to the year 1977 as global income tax and defense tax from the above 1977 as income tax (amended from January 1, 1972 to December 31, 1976) on the ground that the non-party company did not pay it as income tax from the non-party company's income to the non-party company's income tax from the non-party company's income from which the non-party company was liable to pay it within the prescribed period of time (the non-party company's income tax from the withholding agent and the non-party company's income tax from the above withholding agent's income tax from the plaintiff's income tax withholding agent and the non-party company's income from the above.

According to Article 17 of the Income Tax Act before the amendment of December 24, 1974, which entered into force as of January 1, 1972 through December 31, 1974, the Plaintiff’s income from January 1, 1972 to December 31, 1974 should be withheld from the Plaintiff’s global income tax base. However, according to Article 59 of the Enforcement Decree of the Income Tax Act, the Plaintiff’s income from Class A and Class A under Article 43 of the same Act should be withheld from the calculated global income tax base by adding up the above global income tax base to the calculated global income tax base. However, if the Plaintiff’s income from Class 1 under Article 17 of the same Act, which was subject to the imposition of the global income tax, was subject to the imposition of the global income tax after deducting the above calculated global income tax amount from the calculated global income tax amount under Article 67 of the same Act, the Plaintiff’s global income tax base was also subject to imposition of the calculated global income tax amount under Article 176 of the same Act.

Therefore, the case is remanded to the Seoul High Court, which is the original judgment, to reverse the original judgment and re-examine the case. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Yong-chul (Presiding Justice)