Daejeon High Court 2014-Nu-11432 ( November 06, 2014)

Cho Jae-chul2012 Jeon 4439 (Law No. 1138, 2013)

(A) Receipt of a processing tax invoice is a representative’s bonus disposal, except in extenuating circumstances.

(Main) It is reasonable to view that the receipt of the processing tax invoice belongs to the representative, barring any special circumstance, as a bonus disposal for the representative, and that the time when the credit purchase amount is offset in cash belongs to the representative.

2014du45383 Class A earned income and revocation of disposition thereof.

(State)0.Urban Development

00. Head of tax office

Daejeon High Court Decision 2014Nu11432 Decided November 06, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as

public official law, order of law,

【National Tax Basic Act

Article 26-2 (Period for Excluding Assessment of National Taxes)

(1) No national tax may be levied after any of the following periods expires: Provided, That Article 25 of the Adjustment of International Taxes Act shall apply where a mutual agreement procedure is in progress in accordance with the treaty concluded to prevent double taxation (hereinafter referred to as "tax treaty"):

1. Where a taxpayer evades a national tax, or receives a refund or deduction by fraudulent or other unlawful means prescribed by Presidential Decree (hereinafter referred to as "unlawful means"), it shall be for ten years from the date on which the national tax is assessable. In such cases, where the national tax which is evaded, refunded or deducted by unlawful means is a corporate tax, it shall be for ten years from the date on which the income tax or corporate tax on the amount disposed of under Article 67 of the Corporate Tax Act is assessable;

1-2. If a taxpayer becomes liable to pay penalty tax under any of the following items due to an unlawful act, it shall be for ten years from the date on which the relevant penalty tax is assessable:

(a) Article 81 (3) 4 of the Income Tax Act;

(b) Article 76 (9) 4 of the Corporate Tax Act;

(c) Article 60 (2) 2, (3) and (4) of the Value-Added Tax Act;

2. Where a taxpayer fails to file a tax base return by the statutory due date of return, for seven years from the date on which the national tax is assessable;

3. If a taxpayer does not fall under subparagraphs 1, 1-2 and 2, it shall be for five years from the date on which the national tax is assessable;

(5) The date on which national taxes may be imposed pursuant to subparagraphs of paragraph (1) shall be prescribed by Presidential Decree.

* Enforcement Decree of Framework Act on National Taxes

Article 12-3 (Initial Date in Counting Period for Assessment of National Taxes)

(1) The date national taxes may be levied pursuant to Article 26-2 (5) of the Act shall be as follows:

1. In cases of national taxes (excluding comprehensive real estate holding taxes reported pursuant to Article 16 (3) of the Comprehensive Real Estate Holding Tax Act), the following day of the deadline for filing a report or a deadline for filing a return on the tax base and amount of the relevant national tax (hereinafter referred to as "period for filing a report on the tax base and amount of the relevant national tax"). In such cases,

* Income Tax Act

Article 70 (Final Return on Tax Base of Global Income)

(1) A resident (including a resident who has no global income tax base or has deficits) who has global income in the relevant taxable period shall report the global income tax base to the head of the tax office having jurisdiction over the place of tax payment from May 1 to 31 of the year following the relevant taxable period, as prescribed by Presidential Decree