Review-corporation-2016-0015 (Law No. 14, 2016)

Revisions to the interpretation of relevant Acts and subordinate statutes shall not be subject to a subsequent request for correction.

Whether the interpretation of the relevant Acts and subordinate statutes is changed or not can not be seen as a ground for a subsequent request for correction.

Request for correction, etc. under Article 45-2 of the Framework Act

2016Guhap900 Corporate Tax Refund

○ ○ Agricultural Partnership

○ Head of tax office

on October 07, 2017

on October 28, 2017

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The corporate tax base and tax amount of the corporate tax of 2007 and 2008 for the Plaintiff on December 29, 2015

The rejection disposition of a request for correction shall be revoked.

1. Details of the disposition;

A. On November 30, 2015, the Plaintiff filed an application for rectification of corporate tax for the following reasons pursuant to Article 45-2(2) of the former Framework Act on National Taxes (amended by Act No. 9259, Dec. 26, 2008; hereinafter the same) with the purport that “The Plaintiff’s determination of the corporate tax base and tax amount for the business year 2007 and 2008 to the Defendant is recognized as being subject to the reduction or exemption of income derived from processing and selling agricultural products purchased from non-members in the recent established rules of the Ministry of Strategy and Finance and the decision of the Tax Tribunal.”

B. On December 29, 2015, the Defendant dismissed the Plaintiff’s claim for rectification on the ground that the deadline for filing the claim for rectification has expired (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service on March 29, 2016, but was dismissed on July 14, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 4, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

On March 30, 201, the Plaintiff filed a report by modifying corporate tax for the business year 2007 and 2008 pursuant to the Defendant’s authoritative interpretation that income earned by processing and selling agricultural products purchased from non-members does not constitute reduction and exemption. However, the income earned by processing and selling agricultural products purchased from non-members, farmers, agricultural cooperatives, etc. in the recently established rules of the Ministry of Strategy and Finance and the decision of the Tax Tribunal on the Ministry of Strategy and Finance and the Decision of the Tax Tribunal recognizes such income as eligible for reduction and exemption. Accordingly, the instant disposition dismissing the Plaintiff’s request for correction is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

1) Since a subsequent request for correction is made on the grounds of post-declaration that had not existed at the time of the initial return or taxation, the grounds such as whether a transaction or act, which is the basis of the calculation of the tax base and the amount of tax, exists after the statutory due date of return of the relevant national tax, or the legal effect thereof vary, may be included in the subsequent reasons prescribed in Article 45-2(2)5 of the former Framework Act on National Taxes and Article 25-2 subparag. 4 of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 22038, Feb. 18, 2010); however, the grounds why the statutory interpretation of the statutes differs from the time of the initial report, determination or correction are not included therein (see Supreme Court Decision 2012Du28254, Nov. 27, 2014).

2) In light of the above legal principles, unlike the interpretation of the former tax authority that the income from processing and selling agricultural products purchased from non-members does not constitute reduction or exemption, even if there is a difference in the previous position due to the rules of the Ministry of Strategy and Finance or the decision of the Tax Tribunal that the business of processing and selling agricultural products purchased from non-members constitutes the income exempt from corporate tax, such circumstance is merely a matter of issue as to whether the interpretation of the relevant Acts and subordinate statutes is changed after the return of the Plaintiff’s corporate tax return. Thus, there is no evidence to deem that there exists a ground for requesting a subsequent request for correction, and there is no other reason to deem that there exists a subsequent request for correction under each subparagraph of Article 45-2(2) of the former Framework Act on National Taxes (the decision of the Tax Tribunal does not relate to the Plaintiff, and it does not constitute Article

3) Therefore, the Plaintiff’s request for correction constitutes an ordinary request for correction under Article 45-2(1) of the former Framework Act on National Taxes. The Plaintiff’s request for correction filed on March 31, 2008 and November 30, 2015 after three years from March 31, 2009, respectively, the statutory due date of return of corporate tax for the business year 2007, which was the statutory due date of return of corporate tax for the business year 2008, is illegal and illegal, and the disposition of this case, which dismissed the Plaintiff’s request for correction on this ground, is lawful. The Plaintiff asserted that the period of request for correction should be calculated from the date on which the tax authority’s authoritative interpretation of the tax authority in 2011 was confirmed to have been wrong. However, as seen earlier, the Plaintiff’s request for correction cannot be seen as a ground for subsequent request for correction.

The above assertion intentionally is without merit.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

(c)