Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu55290 ( December 16, 2014)
Title
Interest income which a non-profit domestic corporation has not reported as the tax base by the filing deadline of corporate tax is completed as separate taxation procedure.
Summary
The purpose of Article 62 (1) of the Corporate Tax Act is to grant the authority to choose whether to be subject to preferential taxation measures to non-profit domestic corporations, and to restrict the selection time limit until the time of filing a tax base return is to determine the tax law relationship between the taxpayer and the tax authority at an early stage and to grant legal stability.
Related statutes
Article 62 of the Corporate Tax Act
Article 29 of the Corporate Tax Act
Cases
2015du36409 Disposition of revocation of revocation of corporate tax rectification
Plaintiff-Appellant
AAA Mutual Aid Association
Defendant-Appellee
Head of the District Tax Office
Judgment of the lower court
Seoul High Court Decision 2014Nu55290 Decided December 16, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.