[법인세부과처분취소][집30(3)특,59;공1982.12.1.(693) 1018]
The order of application between the Emergency Order on Economic Stabilization and Growth and the Regulation of Tax Reduction and Exemption Act with respect to the reduction and exemption of taxes
According to Article 59(2) and Article 70 of the Emergency Order No. 15 of the President's Emergency Order, and Article 2 of the Act on the Regulation of Tax Reduction and Exemption (amended by Act No. 1723-9, Dec. 20, 1965; Act No. 2332, Dec. 9, 1971) of the Act on the Regulation of Tax Reduction and Exemption (amended by Act No. 2332, Dec. 20, 1965), it is reasonable to interpret that the Act on the Regulation of Tax Reduction and Exemption, which is a special
Article 2 of the former Regulation of Tax Reduction and Exemption Act
Korea Fisheries Development Corporation, Inc., Counsel for the defendant-appellant
Head of Seodaemun Tax Office
Seoul High Court Decision 81Gu84 delivered on October 29, 1981
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal are examined.
Article 59(2) of the Emergency Order No. 15 of the President's Emergency Order No. 15 of Aug. 2, 1972 provides that when an asset is transferred in accordance with the designated industry or enterprise's rationalization criteria, the transfer margin shall be exempted from the corporate tax and the real estate speculation control tax, and Article 70(1) provides that if there are provisions inconsistent with this Decree among other Acts, the provisions of this Decree shall be governed by this Decree. (2) The provisions of this Decree provide that the provisions of this Decree concerning taxes shall be deemed to be those listed in Article 2 of the Regulation of Tax Reduction and Exemption Act, and Article 2 of the Regulation of Tax Reduction and Exemption Act at the time (amended by Act No. 1723, Dec. 20, 195; Act No. 232 of Dec. 9, 1971) provides that the tax reduction and exemption cannot be made unless it is governed by this Act, treaties, and the Acts enumerated in the following subparagraphs:
According to the above emergency order, it is reasonable to interpret that the Act on the Regulation of Tax Reduction and Exemption, which is a special law, takes precedence over other laws in general, or which is a special law on tax reduction and exemption,
Therefore, Article 2 (2) of the Tax Reduction and Exemption Act is newly established by Act No. 2678, Dec. 19, 1974 (Enforcement of January 1, 1975), and Article 2 (2) of the Income Tax Act is excluded from taxes reduced or exempted under this Act, treaties, and the Acts enumerated in each subparagraph of paragraph (1), and Article 23 of the Income Tax Act does not include income tax on capital gains under the provisions of Article 23 of the Income Tax Act and special surtax under the provisions of Article 59-2 of the Corporate Tax Act (including the provisions of the Corporate Tax Act No. 1964, Nov. 29, 1967; 2686, Dec. 21, 1974; 200, Article 59-2 of the Addenda of the Corporate Tax Act provides that the special surtax on capital gains accruing from the transfer of land shall not be construed to have been amended by the provisions of the Act on the Special Surtax No. 9 of this Act for the reason that the provisions of this Act on the special surtax No. 200000, supra, which was amended by the Act. 9.
Therefore, the appeal shall be dismissed and the costs of the appeal shall be borne by the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Jeon Soo-hee (Presiding Justice)