Seoul High Court 2009Nu28454 (2010.06.04)

The tax authority is obligated to add additional dues on refund from the next day after the payment of revaluation tax to such refund.

As long as the tax authorities cancel the imposition of revaluation tax and corporate tax and refund the revaluation tax, the Defendant is obligated to add additional dues on refund to such refund from the day following the payment of revaluation tax.

The revocation of revocation of imposition, including 2010du13654 Corporate Tax

○ Stock Company

○ Head of tax office

The Seoul High Court Decision 2009Nu28454 Decided June 4, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Article 56-2 (1) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4285, Dec. 31, 1990; hereinafter the same shall apply) provides that a corporation intending to list its stocks for the first time to the Korea Stock Exchange may conduct revaluation under the Assets Revaluation Act by treating the first day of each month as the revaluation date, notwithstanding the provisions of Articles 4 and 38 of the Assets Revaluation Act, and Article 9 of the Assets Revaluation Act provides that "a person who conducts revaluation shall pay a revaluation tax." Article 23 (1) of the amended Act (Act No. 4285, Dec. 31, 1990; hereinafter the same shall apply) of the Regulation of Tax Reduction and Exemption Act (amended by Act No. 4285, Dec. 31, 1990); Article 138 of the Enforcement Decree of the Restriction of Special Taxation Act provides that a corporation which conducted revaluation under Article 56-2 (1) of the former Regulation of Tax Reduction and Exemption Act shall use of National Tax Reduction and Exemption Act as the National Tax Act before the date.

2. According to the reasoning of the judgment below, the court below revoked the disposition of revaluation tax of 1. 5 of this case and 1. 5 of this case on February 1, 1990, and issued revaluation tax of 2. 5 of this case on the premise that the plaintiff listed shares under Article 56-2 (1) of the former Assets Revaluation Act (hereinafter referred to as "the revaluation tax of this case"). The defendant issued disposition of revaluation tax of 9,051, 273, 560 (hereinafter referred to as "the revaluation tax of this case") on October 22, 1990; 2. The plaintiff paid revaluation tax of this case on June 30, 1990; 3. 1. 4. 5. 4. 6. 1. 6. 1. 1. 1. 1. 5. 1. 1. 1. 1. 3. 1. 1.

In light of the above provisions and relevant legal principles and records, the judgment of the court below is just, and there is no error of law such as misunderstanding of legal principles as to the initial date of additional dues on refund as

3. Therefore, the appeal is dismissed, and 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.