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The point of view of the Sejong Bureau of the National Tax Service. [사진 국세청]
It has been confirmed that 20 securities firms recently won a lawsuit against National Tax Service guidelines, which imposed high taxation on borrowed accounts.
According to SBSCNBC on the 25th, the court raised the hands of securities firms that filed a lawsuit against the National Tax Service in opposition to differential taxation on borrowed accounts like some conglomerates in the first trial.
At the time, securities firms opposed the differential taxation of the national tax service on interest and dividends on borrowed accounts.
Securities firms, subject to withholding tax obligations, only charged a general tax rate of 15.4% on this income, and the National Tax Service required differential taxation on interest and dividend income generated on named financial assets. not real under the Real Name Financial System Act with a tax rate of 90%.
As a result, the securities firms paid the difference instead. For this reason, if the National Tax Service loses permanently, the additional tax collected must be returned to the securities firm.
According to the ruling from the first trial, the National Tax Service insisted on paying a high tax rate, as it was confirmed as a separate owner account from the state agency investigation. However, the court ruled that even if the real owner and the account holder were different, if the holder made a transaction in his name for resident registration, it could not be considered a new account.
The National Tax Service appealed to this on the 8th of last month.
Reporter Lee Ji-young [email protected]
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