All
| TITLE | [Claim for Reimbursement] Supreme Court en banc Decision 2006Da49789 Decided on September 18, 2008 [full Text] |
|---|---|
| Summary | |
| [1] The purpose of the system of constructive bonus of representative and the representative's duty to pay class Kap earned income tax under the Corporate Tax Act [2] Whether the legal principle as to right of indemnification in the withholding tax system applies to the constructive bonus of representative under the Corporate Tax Act without any modification (affirmative) [3] In the case where the corporation as the person responsible for withholding tax claims reimbursement of the amount equivalent to the amount of Kap class income tax as to the income disposed as bonus to the representative, the contents which the representative has to prove to reject the claim [4] Whether Article 106 (1) 1's proviso of the former Enforcement Decree of Corporate Tax Act is invalid, since it is beyond the delegated scope of Article 67 of the former Corporate Tax Act that is its mother law (negative) | |
