조세심판원 질의회신 | 국세청 | 법인세과-196 | 조특 | 2011-03-17
Corporate Tax and Corporate Tax-196 (Law No. 17, 2011)
special provisions
A small or medium start-up enterprise shall apply only to small or medium enterprises that start-up business in an area outside the overconcentration control zone from the time of its establishment (registration of incorporation).
A small or medium start-up enterprise under Article 6 (1) of the Restriction of Special Taxation Act shall apply only to small or medium enterprises which start-up in an area outside the overconcentration control zone and conduct business under each subparagraph of Article 6 (3) of the same Act, and it shall not apply where a corporation which has registered its incorporation in an area outside the overconcentration control zone
Article 6 of the Restriction of Special Taxation Act (Tax Abatement or Exemption for Small or Medium Enterprise Enterprises)
[Documents Attached to Relevant Documents]
1. A summary of the contents of inquiry;
○ Contents of questioning
Whether a small or medium start-up enterprise constitutes a small or medium start-up enterprise where a corporation has been established within the overconcentration control zone but its relocation to an area outside the overconcentration control zone.
○ Facts
The establishment registration of a corporation shall be made within the overconcentration control zone of the Seoul Metropolitan area, in which the location of the corporation is located.