Seoul High Court-2017-Nu-37316 ( August 18, 2017)

Whether it constitutes a small or medium start-up venture enterprise subject to tax reduction or exemption under Article 6 (2) of the Restriction of Special Taxation Act.

(1)The decision shall be made by comprehensively taking into account the developments leading up to the establishment of the small and medium enterprises in question, the detailed transaction status of the previous businesses and the newly established small and medium enterprises, the scale of transaction and the actual conditions, etc.

Article 6 of the Restriction of Special Taxation Act

Supreme Court Decision 2017Du58397 Decided revocation of Corporate Tax, etc.

AA

BB Director of the Tax Office

December 13, 2017

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per