법인세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The grounds for admitting the reasoning of the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, in addition to the following parts and the parts to be determined additionally under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Part 3 through 20 of the judgment of the court of first instance shall be written in accordance with the Act and subordinate statutes written in the attached Form 19 of this Court.
2. Additional determination
A. The party's assertion 1 as to whether the operating period of the divided business portion should be more than five years. The defendant asserts that since Article 46 (2) 1 of the former Corporate Tax Act provides that "a domestic corporation that has continued to operate a business for not less than five years as of the date of the registration of the division "a division of an independent business part which can be operated by dividing" as the requirement under item (a), it is reasonable to interpret that the operating period of the divided business portion should be required to be for not less than five years. Accordingly, according to Article 46 (2) 1 of the former Corporate Tax Act, the plaintiff asserted that the "domestic corporation that has been divided" is not a "business part" subject to the division, and that it is not a "business part" subject to the principle of no taxation without law.
Dried or Non-Taxation
In light of the requirements for the establishment of a tax reduction or exemption, the interpretation of a tax law shall be strictly interpreted according to the text of the law, and it shall not be permitted to expand or analogically interpret without the reason, unless there are special circumstances.
(See Supreme Court en banc Decision 2000Du7131 Decided March 15, 2001). However, Article 46(2)1 of the former Corporate Tax Act provides that “A domestic corporation that has continued to operate a business for not less than five years as of the date of the registration of the division shall be divided by meeting all of the following requirements, and “a corporation that has continued to operate a business for not less than five years” in each item shall be “a separate business part that