Whether the excess portion should be revoked in cases where the amount of the recognized tax for taxation exceeds the reasonable amount of tax

If there is a dispute over the difference of the amount of tax recognized in the taxation, the issue of whether the tax disposition is unlawful should be determined by whether the amount exceeds the legitimate amount of tax. Therefore, in this case where the legitimate amount of global income is examined and the amount of tax recognized in the taxation disposition is calculated unlawfully, the whole amount of the taxation disposition should be revoked, but if it is recognized that it exceeds the amount of tax calculated lawfully, the excess portion should be revoked. Accordingly, the decision of the court below on the estimation of the rental income and the business income of this case, which is clearly distinguishable, was revoked on the ground that the decision of estimation of the rental income in this case was unlawful.

Article 70 of the Income Tax Act, Article 1 of the Administrative Litigation Act

Supreme Court Decision 81Nu296 delivered on May 11, 1982

xancs

Head of North Korean Tax Office

Seoul High Court Decision 80Gu780 delivered on October 8, 1981

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

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment below, as global income tax for 1978 operated by the plaintiff in Jongno-gu 296-20 of Jongno-gu Seoul Metropolitan Government, the plaintiff's 1,971,371 won and non-party 1's husband's 296-20 and 296-32 of the above 296-20 and 48-1,142,63 won, and 3,114,024 won, which were 225,93,93, and 222,599 won and 300,000 won and 3,000,000 won and 1,000 won and 1,000 won and 1,000 won and 2,00 won and 3,00 won and 1,000 won and 1,000 won and 2,00 won and 3,075,00 won and 2,00 won and 3,05.

However, in a case where there is a dispute over the difference in the amount of tax recognized in the taxation, whether the taxation is unlawful or not shall be determined on the basis of whether the amount exceeds the reasonable amount of tax. Thus, the court below should revoke the whole amount of the taxation, in case where the amount of tax recognized in the taxation is calculated unlawfully by examining the reasonable amount of global income, or if it is recognized that it exceeds the amount of tax lawfully calculated, the whole amount of the taxation should be revoked. According to the records, the plaintiff's purport of the taxation is stated as the purport of this case, but it is against the decision of estimation of the above amount of rent income, as it is alleged as the cause of the claim, although it is stated as the purport of this case, it is against the law of assessment of the business income, and there is no objection against the determination of the

Therefore, in this case where the business income and real estate income are clearly distinguished, the revocation of the whole taxation disposition, which was rendered by the court below on the ground that the decision of estimation of real estate rental income was illegal, is illegal, and there is also an error of law in the incomplete hearing or the decision not to file a petition with the party. Therefore, it is reasonable to point out

Therefore, the judgment of the court below is reversed, and the case is remanded to Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)