(영문) 서울고등법원 2018.07.17 2017누40558

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줄 간격

자간(%)

(영문) 서울고등법원 2018.07.17 2017누40558

종합소득세등부과처분취소

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1. Of the judgment of the court of first instance, the part on imposition of each local income tax stated in the separate disposition is revoked.

Reasons

1. The reasoning of the judgment by the court in this part is as stated in the corresponding part of the judgment of the court of first instance, in addition to the parts which are written or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

At the bottom of the 3th judgment of the first instance, the correction notice was issued as shown in the attached Form 7." shall be made as follows:

Attached Form

As stated in the details of tax disposition, the global income tax for the year 2010 and the local income tax for the year 2010 were determined or corrected.

(hereinafter referred to as “instant imposition disposition of global income tax” and “instant disposition of imposition of local income tax”). The following is added from 3rd and lower than 7: (a) the first instance judgment:

Around July 2018, the Defendants rendered a decision to correct the reduction of the amount of each global income tax imposed on the Defendants in the judgment of the court of first instance, which was pending in the instant lawsuit, ex officio revocation of the respective global income tax imposed on the Defendant’s ex officio.

2. We examine whether the part of the instant lawsuit seeking revocation of the disposition imposing local income tax of this case, ex officio, is legitimate.

According to Article 177-4(1), (2), and (5) of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter “former Local Tax Act”), a person liable to pay local income tax shall file a return to the head of the competent tax office, along with the local income tax, when he/she files a return to the head of the competent tax office, and where the head of the competent tax office collects the income tax by means of imposing a notice on the head of the competent tax office according to the decision of correction, etc. of income tax, the local income tax shall also be imposed and collected along with the income tax, and in such case, the head of the competent Si/Gun having jurisdiction over

참조조문

-민사소송법 제420조

-지방세법 제177조의4 제1항

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2018. 07. 17. 선고 2017누40558 판결

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