소득세법 시행령 제134조 제1항의 경정청구 범위에 관한 해석

This writing covers if the claim for rectification by a withholding agent who is under the protest while paying for withholding tax without the withholding after receiving the Alteration of Income Amount Notice is possible for the paid tax by the agent while paying for the additional tax payment of Paragraph 1, Article 1, Regulation for Income Tax Act. Specifically, the valid conclusion shall be drawn regarding this issue based on Seoul High Court Decision No. 2014NU 43143 on October 29, 2014. The court decision, based on No.1, Paragraph 1, Article 45, The Basic Law for National Taxes, recognized the possibility on the claim for rectification regarding the alteration report by the plaintiff as the relevant withholding agent who had submitted the tax base report before expiration of the legal report period. According the laws, the court decided that the disposition of this case rejecting the plaintiff's claim for rectification due to the disposition of bonus attributed in year of 2002 or 2006 had been expired for the imposed tax exclusion period violated the laws. Such decision may seem to have an intention to extend the taxpayer's right. However, the extended right as above may result logical and/or realistic issues. Also, from the fact relation of the decision, the tax payer has additional remedies for the right while the same result of the decision is available without logical and/or realistic issue. Therefore, the restriction on the claim for rectification for the tax amount paid by a withholding agent while paying for the additional tax of Paragraph 1, Article 134, Regulation for Income Tax Act is valid.