Suwon District Court-2018-Gu Partnership-2187 (Law No. 16, 2019)

Cho Jae-2018-China2663 (2018.05)

Judgment on the exclusion period for taxation of earned income tax due to the disposal of corporate tax;

(1) The disposition of this case constitutes a subordinate statute with the exclusion period for imposition of ten years, since the exclusion period for imposition has not elapsed at the time of January 1, 2012, which was enforced pursuant to Article 26-2 of the Framework Act on National Taxes amended by Act No. 11124, Dec. 31, 2011.

The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes

Article 135 of the Income Tax Act (Special Cases on Timing for Withholding Taxes)

2019Nu1114 Revocation of revocation of revocation of correction

AAAA

○ Head of tax office

Suwon District Court Decision 2018Guhap2187 Decided May 16, 2019

oly 2019.24

8.21.20

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. On February 12, 2018, the Defendant’s disposition rejecting a request for correction seeking refund of wage and salary income tax of KRW 134,155,850 for the year 207, and wage and salary income tax of KRW 7,335,940 for the year 208, shall be revoked.

The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed.