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(영문) 영어조합법인의 법인세 감면대상 소득 해당 여부

조세심판원 질의회신 | 2014-04-22 | 서면법규과-393 | 기타

Document Number

Documentary Laws and Regulations-393 (Law No. 22, 2014)

Items of Taxation

special provisions

Journal

Income accrued from simple packaging and sale of fishery products purchased by a fishery partnership corporation from persons other than its members shall not constitute income exempt from corporate tax pursuant to Article 67 (1) of the Restriction of Special Taxation Act and Article 64 (1) of the Enforcement Decree of the same

Related statutes

Article 67 of the Restriction of Special Taxation Act / Article 64 of the Enforcement Decree of the Restriction of Special Taxation Act

Main text

1. Contents of questioning;

○ Whether income from simple packaging and sale of fishery products purchased from a person other than a member of a fisheries partnership constitutes income eligible for exemption from corporate tax under Article 67 (1) of the Restriction of Special Taxation Act.

2. Facts

○ Dogsung(hereinafter referred to as the “UD”) is a fishery partnership corporation established pursuant to the Act on Fostering and Supporting Agricultural and Fisheries Enterprises.

-the purpose of processing, distributing, selling and selling marine products in its articles of incorporation is to carry out spot sales, etc.;

-that the processed tin is simply packed and sold at the food sales stand in Maart by purchasing the dynam language;

3. Relevant statutes;

○ Article 67 of the Restriction of Special Taxation Act (Exemption, etc. of Corporate Tax for Fisheries Partnership, etc.)

(1) For a fishery partnership corporation under the Act on Fostering and Supporting Agricultural and Fisheries Enterprises (hereinafter referred to as "fishery partnership corporation"), an amount within the limits prescribed by Presidential Decree out of the income of each business year until the taxable year ending on or before December 31, 2015 shall be exempted from the corporate tax. < Amended by Act No. 11614, Jan. 1, 2013

Article 64 of the Enforcement Decree of the Restriction of Special Taxation Act (Corporate Tax Exemption, etc. for Fisheries Partnership Corporations)

(1) The amount of income exempted from corporate tax pursuant to Article 67 (1) of the Act shall not exceed the amount calculated by the following formula for each business year, among the income accrued from the business of a fisheries partnership pursuant to Article 11 (2) of the Enforcement Decree of the Act on Fostering and Supporting Agricultural and Fisheries

[12 million won 】 Number of members of the association ¡¿ (number of months in the business year)];

Article 16 of the Act on Fostering and Supporting Agricultural and Fisheries Enterprises;

(1) Farmers who intend to enhance productivity through collaborative agricultural management and jointly conduct the shipment, distribution, processing, export, etc. of agricultural products or agricultural-related producers' organizations under subparagraph 4 of Article 3 of the Framework Act on Agriculture and Fisheries, Rural Community and Food Industry (hereinafter referred to as "agricultural producers' organizations") may establish an agricultural partnership with five or more members. < Amended by Act No. 9733, May 27, 2009>

(2) Fishery business operators who intend to enhance productivity through collaborative fisheries management and jointly conduct the shipment, distribution, processing, export, etc. of fishery products or a fisheries-related producers' organization under subparagraph 4 of Article 3 of the Framework Act on Agriculture and Fisheries, Rural Community and Food Industry (hereinafter referred to as "fisheries producers' organization") may establish a fisheries partnership, the number of members of which shall be at least five. < Amended by Act No. 9713, May 27, 2009>

○ Business of a partnership corporation under Article 11 of the Enforcement Decree of the Act on Fostering and Supporting Agricultural and Fisheries Business Entities

(1) Business activities of an agricultural partnership shall be as follows:

1. Management of agriculture and business incidental thereto;

2. Establishment and operation of joint-use facilities related to agriculture;

3. Joint shipment, processing, and exportation of agricultural products;

4. Vicarious execution of farming works;

5. Other projects prescribed by the articles of incorporation to achieve the objectives of the agricultural partnership.

(2) The businesses of a fisheries partnership shall be as follows:

1. Management of fisheries and its incidental business;

2. Installation and operation of common facilities related to fisheries;

3. Joint shipment, processing, and exportation of fishery products;

4. To carry out other projects prescribed by the articles of incorporation in order to achieve the objectives of a fisheries partnership.