A taxpayer of withholding tax

In relation to the state, a person who is liable to pay the tax withheld by law is limited to a person who is liable to pay the tax withheld by law.

Article 180 (1) of the Income Tax Act

Supreme Court Decision 79Nu97 Decided July 24, 1979

[Judgment of the court below]

The litigation performers of the North Korean District Director's Office;

Seoul High Court Decision 79Gu175 delivered on November 27, 1979

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds of appeal.

Article 43(1) and Article 49 of the former Income Tax Act, effective until December 31, 1974, provides that if a person who pays Class A and Class C interest income (including profits, surplus earnings, or distribution income received from a corporation), Class A employment income (including salary, salary, remuneration, bonus, etc. received from provision of labor under Article 4 subparag. 4), or a person who is entrusted with the payment thereof (general withholding agent), collects the income tax on the income under Article 27(1) and pays it to the Government by the tenth day of the month following the month in which the income tax is collected, or if a person who does not withhold the income tax from the Government under Article 4 subparag. 2(a) of the former Income Tax Act does not impose it on the Plaintiff, the person who does not withhold the income tax from the Government and pays it to the Government by 10th day of the month following the month in which the income tax is collected, the person who pays it to the Government or 14th day of the month in which the income tax is collected shall be collected.

In the same purport, the judgment of the court below that the defendant's disposition imposing withholding tax on the plaintiff is illegal because it is imposed on a person who is not liable for tax payment is just and there is no error of law such as the theory of lawsuit.

The issue is groundless.

Therefore, this appeal is without merit, and it is dismissed. The costs of appeal are assessed against the losing party and it is so decided as per Disposition by the assent of all participating Justices.

Justices Han-jin (Presiding Justice)