실질적인 창업에 해당하는 중소기업에게 세액감면의 혜택을 부여하고자 하는 것임.[국승]
Gwangju District Court-2014-Gu Partnership-109 (2015.04.09)
It is intended to grant benefits from tax reduction or exemption to small and medium enterprises substantially start-up.
(As in the first instance judgment, the same shall apply) where a small or medium start-up enterprise acquires or purchases assets used for a previous business other than a real start-up business, and operates the same type of business, it shall not be subject to reduction or exemption.
Article 6 of the Restriction of Special Taxation Act
2015Nu5473 Demanding revocation of disposition imposing corporate tax
AAAAAAA
○ Head of tax office
October 2015
on December 24, 2015
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. The corporate tax of November 1, 2013 that the defendant against the plaintiff on November 1, 2013
160,044,650 won (including additional tax 45,177,322), corporate tax of 2010 405,329,020 won (additional tax)
89,603,036 won, including 89,603,036 won, and 350,289,820 won (including additional tax 51,764,322) of corporate tax in 2011 shall be revoked.
1. Quotation of judgment of the first instance;
The court's explanation of this case is based on the reasoning of the judgment of the court of the first instance (attached Form 7).
(2) Since it is the same as the entry, pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act
cite the same as it is.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit.
It is so decided as per Disposition.