종합소득세부과처분취소
1. Revocation of the first instance judgment.
2. Attached Form 1, which the Defendant rendered against the Plaintiffs on October 1, 2017.
1. The reasoning for the court’s explanation on this part is the same as that of the judgment of the court of first instance (from No. 2, No. 7, and No. 3, respectively). Thus, the reasoning for the court’s explanation on this part is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Whether each of the dispositions of this case is legitimate
A. Since the instant medical institution asserted by the Plaintiffs is “a dental hospital,” which has obtained permission to establish under the Medical Service Act and subordinate statutes, the special tax reduction or exemption pursuant to Article 7(1)1 of the former Restriction of Special Taxation Act ought to be applied.
(b) Attached Form 2 of the relevant statutes;
C. 1) Determination of the relevant legal principles and statutory provisions
Dried or Non-Taxation
Summary of Tax Reduction and Exemption
The interpretation of tax laws and regulations shall not be interpreted in accordance with the text of the law, unless there are special circumstances, and it shall not be permitted to expand or analogically interpret without reasonable grounds, in particular, the need for reduction and exemption.
It is also consistent with the principle of equity in taxation to strictly interpret that it is a clear preferential provision among the provisions that can be seen as a clear preferential provision.
(see, e.g., Supreme Court Decision 2008Du11372, Aug. 20, 2009). Meanwhile, the special tax reduction system for small and medium enterprises under Article 7(1) of the former Restriction of Special Taxation Act is to support the smooth implementation of financial restructuring, facility investment, etc. by reducing or exempting income tax and corporate tax on a temporary basis to protect and foster domestic small and medium enterprises with weak competitiveness.
(See Supreme Court Decision 2005Du685 Decided January 13, 2006, Article 7(1) of the former Restriction of Special Taxation Act provides for the special tax reduction and exemption system for small and medium enterprises. Article 7(1) of the former Restriction of Special Taxation Act provides for a business that operates a medical institution under the Medical Service Act “(z)” as a type of business eligible for reduction and exemption, and excluding clinic, dental clinic, and herb clinic
"...."