In cases where income tax is omitted, whether it may be imposed on the original taxpayer as global income tax.

If any income subject to withholding tax is the income subject to withholding, but if such income is omitted, and is added to global income under the Income Tax Act prior to the amendment of December 24, 1974, and subject to global income tax, the income earner may impose it as global income tax on the income earner, and if such income is to be added to global income tax base under the Income Tax Act amended from January 1, 1975, and such income is to be returned, then such income earner may impose it as global income tax on the income earner.

Articles 59, 64, 65, and 67 of the Income Tax Act (before December 24, 1974), and Articles 15, 100, 107, and 117 of the Income Tax Act (after the amendment of December 24, 1974)

[Judgment of the court below]

The head of Yongsan District Tax Office shall have jurisdiction over the litigation performers, the members of the lecture, the signatures, the presses, and the Kim Jong-han

Seoul High Court Decision 79Gu220 delivered on November 14, 1979

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

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment of the court below, the defendant imposed income tax on the non-party company's above non-party company's above dividend income and wage and salary income from the non-party company's above non-party company's above non-party company's above non-party company's withholding agent after ex post facto investigation was revealed that the non-party company's income was paid between January 1, 1973 and December 31, 197. However, the above non-party company's withholding agent imposed income tax on the non-party company's above dividend income and wage and salary income, but the above non-party company's withholding agent imposed income tax on the plaintiff's non-party company's non-party company's non-party company's non-party company's taxation as global income tax and defense tax (including additional tax) for the non-party company's non-party company's non-party company's non-party company's non-party company's total income tax in 1978. Thus, the defendant's withholding agent's income tax from the above company's income tax withholding agent's company's company's income tax.

However, according to the Income Tax Act before the revision of December 24, 1974, the plaintiff's income from January 1, 1973 to December 31, 1974 from the original market shall be withheld from the income of Class A, which is taxable income under Article 4 of the above Act, by the person who pays the income tax under Article 43 of the above Act. However, according to Article 123 of the Enforcement Decree of the same Act Article 59 of the same Act, a person who is a global income subject to the global income and whose annual total amount of taxable income (amount of global income) is three million won or more, is liable to pay the global income tax, and according to Articles 65 and 66 of the above Act, the above global income amount calculated by adding the above global income amount and the annual total income amount of Class A, which are calculated by deducting the above global income amount from the global income tax amount under Article 63 of the same Act, and the above global income tax amount can be calculated by adding it to the global income tax amount under Article 64 of the above.

In addition, according to the Income Tax Act amended from January 1, 1975, the income tax shall be withheld by the person who pays the income under Article 3 and Article 4 of the Income Tax Act from January 1, 1975 to December 31, 197 as income under Article 142 (1) 2 and 4 of the same Act. However, the above income of the plaintiff is the global income under Article 4 (1) 1 of the same Act, and the person who has such income is the person who has such income, after adding it to the global income tax base for the corresponding year pursuant to Articles 15, 100, 107, and 117 of the same Act, shall make the final return on the global income tax base for the corresponding year and make the final return on the global income tax base after deducting the withholding tax amount, in principle, the tax base and tax amount shall be determined by the above final return on the global income tax base for the corresponding year. Thus, even if the above income of the plaintiff is the income to be withheld, if the income income is not withheld.

If so, without examining and determining whether the income of the plaintiff from January 1, 1973 to December 31, 197 is subject to the global income tax or global income tax by filing a report on addition to the global income amount or global income tax base under each of the above Income Tax Act, and without examining and determining whether the income is subject to each global income tax, the court below determined that the tax imposition against the plaintiff by the defendant against a person who is not liable to pay the global income tax and the defense tax against the plaintiff is illegal, which affected the judgment by misunderstanding the legal principles on the withholding of income tax.

Therefore, the original judgment is reversed and remanded, and it is so decided as per Disposition by the assent of all participating Justices.

Justices Ahn Byung-soo (Presiding Justice)