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작성일 : 14-11-04 12:06
2014.11.04모닝뉴스
 글쓴이 : 광장리앤고
조회 : 2,448  
   2014.11.04모닝뉴스.hwp (17.5K) [1] DATE : 2014-11-04 12:06:04

2014.11.04.일자의 최신입법예고는 없고, 최신 판례1(전심 심사례 첨부함) 보내드립니다.


조심20131201 대전지법2013구합2367 대전고법201410583 대법201440562

 

대법201440562(2014.09.29)

[제목] (심리불속행) ‘해당 과세기간에 신규로 사업을 개시한 사업자라고 할 수 없어 복식부기의무자에 해당함.

[요약] (원심 요지) 소득세법 시행령 제208조 제5항 제1호에 정해진 해당 과세기간에 신규로 사업을 개시한 사업자는 업종을 불문하고 직전 과세기간에 수입금액이 없는 자로서 처음으로 사업을 시작하는 신규 사업자를 의미함.

[결정유형] 국승

 

[주문]

상고를 기각한다.

상고비용은 원고가 부담한다.

 

[이유]

원고가 제출한 상고장에 상고이유의 기재가 없고 또 법정기간 내에 상고이유서를 제출하지 아니하였으므로(원고가 제출한 상고이유서는 기간경과 후인 2014. 9. 18. 접수되었다), 행정소송법 제8조 제2, 민사소송법 제429, 상고심절차에 관한 특례법 제5조에 의하여 상고를 기각하기로 하여, 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.

 

 

조심20131201(2013.05.16)

[제목] 청구인은 간편장부대상자에 해당한다는 청구주장의 당부

[요약] 소득세법상 기장의무 판단시 업종이 상이하다고 하여 신규 사업자에 해당하지 아니하고, 청구인의 직전 과세기간의 수입금액의 합계액이 기준금액 이상이므로, 복식부기의무자에 해당함

[결정유형] 기각

 

[주문]

심판청구를 기각한다.

 

 


Katina 18-06-10 15:05
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DD 18-07-30 15:46
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