Seoul Administrative Court 2010Guhap24043 ( November 25, 2010)

early 209west2565 (22 March 22, 2010)

No legal fiction in this Act shall be deemed to be included in income to be included in the final return of global income tax base.

If there is no global income, including any earned income, other than the income following the notification of change in the amount of income, the income legally prescribed in the Act shall not be deemed included in the income to be filed at the time of filing the final return of global income tax base, and it shall not be deemed to constitute "where a taxpayer fails to submit a tax base return within the statutory reporting period," and thus, the exclusion period shall be five years.

2010Nu45127 Revocation of Disposition of Imposing income tax

XX

○ Head of tax office

Seoul Administrative Court Decision 2010Guhap24043 decided November 25, 2010

June 24, 2011

July 22, 2011

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s disposition of imposition of global income tax of KRW 128,729,490 for the Plaintiff on March 10, 2009 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasons for this decision are as follows: " May 31, 2001." The reasoning for the judgment of the court of first instance is as follows: "No. 31, 2002." "No. 31, 2002." and the reasoning for the judgment of the court of first instance is the same as the judgment of the court of first instance in addition to supplement the judgment of the court of first instance.

2. Supplement of judgment on the exclusion period of imposition among judgment of the court of first instance;

A. The defendant asserts to the effect that, in light of the fact that XX electronics reported corporate tax as a continuing corporation in 2000 and 2001, the plaintiff worked in 200 and 2001, and in particular, the plaintiff was earned income in 2001 when considering that there was a wage of 12,400,000 won for earned income in 200, the plaintiff did not file a final return on global income tax base in 2001, and therefore, the plaintiff did not file a final return on global income tax base in 2001. Thus, the taxpayer under Article 26-2 (1) 2 of the Framework Act on National Taxes falls under "where the taxpayer fails to file a tax return by the statutory due date of return," and the statutory period of exclusion should be

However, the above facts alleged by the Plaintiff alone cannot be deemed as having occurred during the period from January 1, 2001 to December 31, 2001, other than the income pursuant to the notice of change in the income amount in this case. Thus, the Defendant’s assertion cannot be accepted.

B. In addition, the Defendant asserts to the effect that the exclusion period should have 7 years, as alleged earlier, since the Plaintiff did not report the above acquisition at the time of filing the final return of global income tax base in 2001, even though the income from the notice of change in the income amount included in the income subject to the global income tax return in 2001.

However, the amount of income disposed of as a result of the recognition of the representative of a corporation pursuant to the provisions of the Corporate Tax Act is deemed to have been paid by the corporation on the date of receipt of the notice of change in the amount of income, but it is merely deemed to have been paid by law instead of actually paying the amount of income to the representative

Therefore, the defendant's assertion also is rejected, since the plaintiff cannot be deemed to be included in the income to be included in the final return of the tax base of global income in 2001, which was generated by the notice of change in the amount of income in this case from the plaintiff.

3. Conclusion

Therefore, the judgment of the court of first instance is just with this court's conclusion, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.