법인세부과처분취소
1. On October 1, 2014, the Defendant imposed corporate tax of KRW 159,08,310 against the Plaintiff for the year 2013.
1. Details of the disposition;
A. On July 25, 200, the Plaintiff was a corporation established for the purpose of manufacturing and wholesale and retail business of cremation sites, etc. on July 25, 2000, and achieved sales of KRW 101.3 billion in the business year 201, KRW 16.9 billion in the business year 201, KRW 124.3 billion in the business year 2012, KRW 128.9 billion in the business year 2013, and KRW 128.9 billion in the business year 2013. However, the Plaintiff’s sales did not constitute a small and medium enterprise for the first time in the business year 2010, but the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010; hereinafter “former Enforcement Decree of the Restriction of Special Taxation Act”) was subject to the grace period from 2010 to 2013.
B. Meanwhile, the Enforcement Decree of the Restriction of Special Taxation Act applies mutatis mutandis to the requirements for small and medium enterprises under the Enforcement Decree of the Framework Act on Small and Medium Enterprises. The Enforcement Decree of the Framework Act on Small and Medium Enterprises amended by Presidential Decree No. 21368 on March 25, 2009, and Article 3 Subparag. 2 and Subparag. 1 of the same Act provide that companies belonging to “related companies” shall meet the standards for size of small and medium enterprises by adding item
Since then, the former Enforcement Decree of the Restriction of Special Taxation Act was amended by Presidential Decree No. 22583 on December 30, 2010, and Article 2(1)3 and Article 2(2) proviso of the Enforcement Decree of the Framework Act on Small and Medium Enterprises introduced the standards for related companies under Article 3 subparag. 2(c) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises and Article 3 subparag. 2(2) proviso to Article 2(2) and stipulates that where the total sales amount, etc. of related companies meet the standards for exclusion of small and medium enterprises, the relevant year and the subsequent three years shall not be applied to the grace period, and the amended provisions of Article 2(1)3 of the Addenda
C. Matters pertaining to the change in the shares of the future pester, Inc. (hereinafter “BE”) owned by the Plaintiff are as follows:
The equity ratio (%) 2010 222,808 208 on the date of acquisition of the number of additional stocks acquired in the business year.