Tax base of resident tax to be corporate tax

Corporate tax which serves as the tax base of resident tax to be imposed on corporate tax means the tax amount determined under the Corporate Tax Act, and if the Government fails to determine within six months after the end of the business year of the corporation, it means the total amount of corporate

Article 178 of the Local Tax Act (No. 2945 of December 3, 1976) Article 178

Samhae Industrial Co., Ltd., Counsel for the defendant-appellant and two others

[Defendant-Appellee] Attorney Han Han-dae, Counsel for defendant-appellee

Daegu High Court Decision 79Gu104 delivered on December 11, 1979

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the Defendant’s grounds of appeal.

According to Article 74 of the former Local Tax Act and Article 53 of the Enforcement Decree of the same Act, the resident tax to be imposed on the corporate tax shall be calculated by applying the actual or payable tax amount to the taxpayer, the tax rate under Article 72 (2) of the former Corporate Tax Act (5/100 for a corporation whose place of tax payment is the Seoul Special Metropolitan City and Busan Metropolitan City) to the corporate tax amount determined under the provisions of the former Local Tax Act or other relevant Acts and subordinate statutes during the year immediately preceding that in which it is imposed, as the tax base of the corporate tax is imposed under the provisions of the Corporate Tax Act.

In this case, according to the facts established by the court below, the plaintiff paid the corporate tax of 154,883,976 won for the business year of 1973 to May 30, 1974, 265,565,314 won for the business year of 1974 and 13,994,347 won for the business year of 1975 to June 30, 1975. Thus, the court below's determination that the plaintiff paid the corporate tax of 1975 and 434,43,637 won for the total amount of corporate tax for the business year of the above business year of 1973 as object of taxation for the resident tax which should have already been paid before December 31, 1976 at the time of enforcement of the former Local Tax Act is just and there is no error in the misapprehension of legal principles as to the revised Local Tax Act.

The issue is groundless.

Therefore, this appeal is dismissed as it is without merit. 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 Han-jin (Presiding Justice)