[법인세환급거절처분취소][공1993.9.15.(952),2326]
The meaning of "a person who starts up a small and medium enterprise in a rural area" under Article 15 (1) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4021 of Dec. 26, 1988).
Article 15 (1) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4021 of Dec. 26, 1988) provides that "a person who operates a small and medium enterprise in a rural area by starting a small and medium enterprise in a rural area" shall be deemed to refer only to a corporation which starts a business by completing the registration of establishment of a corporation in a rural area.
Article 15(1) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4021 of Dec. 26, 198), Article 25(1) of the Support for Small and Medium Enterprise Establishment Act
1. The case where the plaintiff's representative is the defendant's representative
Head of Chungcheong Tax Office
Seoul High Court Decision 92Gu1420 delivered on December 24, 1992
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
As to the Plaintiff’s ground of appeal
According to Article 15 (1) of the Regulation of Tax Reduction and Exemption Act (amended by Act No. 4021 of Dec. 26, 198), for those who start up a small or medium enterprise in agricultural and fishing villages falling under the provisions of Article 25 (1) of the Support for Small and Medium Enterprise Establishment Act, the entire income tax or corporate tax on income accruing from such business in the taxable year including the date of establishment as prescribed by the Presidential Decree and the taxable year ending within 3 years from the starting date of the following taxable year shall be reduced or exempted; for the taxable year ending within 2 years thereafter, the tax amount equivalent to 50/100 of income tax or corporate tax on income accruing from such business shall be reduced or exempted; for the purpose of Article 12-2 (1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 1281 of Dec. 30, 1989), the term “date prescribed by the Presidential Decree” means the date of establishment establishment registration for small or medium enterprise establishment under the provisions of Article 125 of the Commercial Act.
Therefore, as duly determined by the court below, if the plaintiff company's manufacture and sale of contact lenses as its principal office on October 26, 1987, registered the incorporation of Gangnam-gu Seoul ( Address 1 omitted) as its principal office, and purchased the land of 7,679 square meters in total, 7,679 square meters on the land outside Chungcheongnam-gun ( Address 2 omitted) and two parcels on November 27, 198, and newly constructed and completed a factory on the ground of December 10, 198, and started the manufacture of medical appliances from June 198 to June 31, 190, if the plaintiff company changed its principal office into the above voice Gun on January 31, 1990, the plaintiff cannot be deemed as a person who runs a small and medium enterprise in agricultural and fishing villages under Article 15 (1) of the Regulation of Tax Reduction and Exemption Act.
The judgment of the court below to the same purport is just and there is no error of law such as theory of lawsuit.
Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Yoon Young-young (Presiding Justice)