2. The costs of appeal shall be borne by the Defendants.

The imposition of each special rural development tax listed in the separate sheet against the Plaintiff by the head of Pyeongtaek-si Tax Office and the imposition of each corporate tax listed in the separate sheet against the Plaintiff by the head of the tax office of Hysan Tax Office is revoked.

2. Purport of appeal

All the judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasons why this Court is used for this case are as follows. The reasons for the judgment of the court of the first instance shall be as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall take place from 8th to 6th, below the fifth:

Foreign investment reduction and exemption is "tax reduction and exemption that are not subject to the minimum tax", and temporary investment tax deduction, etc. is "tax credit that is subject to the minimum tax". Article 132 (1) of the former Act provides for the calculation of corporate tax that applies "tax credit, etc. to which the minimum tax is applied at the pre-application stage of tax credit, etc." This provision constitutes a special provision on Article 59 (1) of the Corporate Tax Act, which prescribes the order of tax credit and exemption, etc. This provision is legitimate to apply the foreign investment reduction and exemption that is not subject to the minimum tax first after deducting the amount of temporary investment tax, etc. to which the minimum tax is applied under Article 132 (1)

O From the sixth to the seventh sixthth sixth day, the following shall apply:

1) According to Article 132 (1) of the former Restriction of Special Taxation Act, in calculating corporate tax on income for each business year for a domestic corporation (excluding corporate tax and additional tax on capital gains from land, etc. under Article 55-2 of the Corporate Tax Act and estimated tax amount prescribed by the Presidential Decree, and referring to corporate tax which does not have the tax credit as prescribed by the Presidential Decree), the tax amount under Article 132 (1) 1 through 4 of the same Act shall not be reduced or exempted if the tax amount falls short of the tax amount calculated by multiplying 15/100 by the tax base that does not include inclusion in deductible expenses and income deduction under Article 132 (1) 1 and 2 of the same Act (the minimum tax amount equivalent to 15/100 of the tax base is not reduced or exempted). According to Article 126 (2) of the former Enforcement Decree of the Restriction of Special Taxation Act, the "tax credit, etc. prescribed by the Presidential Decree" means the tax reduction or exemption which is not listed in Article 132 (1) 32 (1) 3 and 4 of tax exemption.

Article 132(1) of the former Restriction of Special Taxation Act provides for the scope of reduction or exemption in calculating corporate tax which does not include tax credits, etc. prescribed by Presidential Decree (which can be deemed as a reduction or exemption which is not subject to the minimum tax as expressed by the defendant; hereinafter the same shall apply). The provisions that take precedence over one of the reduction or exemption prescribed in Article 132(1) of the former Restriction of Special Taxation

2. Conclusion