국세 환급금flag
When national tax refund is appropriated or paid due to cancellation of imposition after payment of national tax, the national tax refund surcharge is calculated by adding it to the national tax refund.
When the national tax refund is appropriated or paid in accordance with the provisions of Article 51 of the Framework Act on National Taxes due to the cancellation of the imposition after payment of the national tax, the national tax refund penalty under Article 52 of the same Act is added to the national tax refund.
Article 51 of the Framework Act on National Taxes [Appropriation and refund of national tax refunds]
1. Summary of inquiry contents
The real estate title trustor made a mistake due to a lack of understanding of tax laws and the real-name real estate system, sold real estate in the name of the title trustee within the grace period for real-estate real-name registration, and paid the preliminary return and payment of real estate sales transfer gains and the final comprehensive income tax return, but the title trustor In the tax investigation process, it is said that payment of transfer gains in the name of the title trustee and payment of the final income tax return cannot be considered as legitimate returns and payments by the taxpayer, so income tax is reimposed on the title trustee and at the same time, penalty tax for unfaithful reporting is applied and transfer gains are made. Although the deduction of the expected tax return was excluded, the tax amount reported and paid by the title trustee was not refunded, but was deducted from the title trustor’s determined tax amount as the title trustor’s already paid tax amount.
In this case, I am asking because there are conflicting opinions regarding the payment of additional refund for the tax amount paid by the title trustee.
〈Gapseol〉A refund surcharge must be paid for the amount of tax to be reported on transfer gains and the amount of income tax paid by the title trustee.
(reason)
1. The title trustor reported and paid income tax in the name of the real estate registration holder (title trustee) due to a lack of understanding of tax laws and the real-name real estate system, but the tax office ruled that the income tax return and payment made by the title trustee was not legal, so the title trustor, who is an actual income earner, The imposition of new income tax and cancellation of the income tax return and payment made by the title trustee constitutes “payment by mistake or cancellation of imposition after payment” as stipulated in Article 52 (1) of the Framework Act on National Taxes.
2. If the tax office cancels the imposition and imposes a new imposition, the already paid national tax due to the original disposition is considered a national tax refund and an additional national tax refund is payable. (Collection 01254-5017, November 25, 1987)
〈Eulseol〉 No additional refund is paid for the amount of tax paid on the preliminary report of transfer gains and the amount of income tax paid by the title trustee.
(reason)
1. In accordance with the principle of substantive taxation, the refundable tax amount arising from the cancellation of the determination of the original income amount of the title holder is not refunded to the title holder, but is deducted as the already paid tax amount of the actual income earner. (Income Tax Basic Rules 81-4)
