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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff and B Co., Ltd. (hereinafter “B”) are companies aimed at manufacturing and selling household appliances for household appliances, and the shareholder composition from December 31, 201 to December 31, 201, and the sales for each business year of 2011 and 2012 are as listed in the following table:
The sales of Plaintiff C 35.00 D 25.00 D 25.00 B C 35.00 B C 25.00, and other 40.00 (as of December 31, 2011 and December 31, 2012), the corporate name 50,79,47,863 won 94,473,527,937 won B 120,878,656,379 won B 120,68,379 won 158,348,604,604,876 won in the sales of the business year 2012.
B. Meanwhile, the Plaintiff became subject to external audit pursuant to Article 2 of the Act on External Audit of Stock Companies from the business year 2012 (hereinafter “ External Audit Act”).
C. The Plaintiff filed an application for special tax reduction or exemption with respect to a small or medium enterprise pursuant to Article 7 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) at the time of filing a corporate tax return for 2012 business year. However, the head of Busan Regional Tax Office notified the Defendant of the relevant taxation data on the ground that “the Plaintiff is not subject to special tax reduction or exemption with respect to a small or medium enterprise if the Plaintiff owns at least 30% of shares B as of the end of 2012 when aggregating with C, a person with a special relationship, and owns at least 30% of shares B as of the end of 2012 business year.”
Accordingly, on June 2, 2014, the Defendant issued the instant disposition that notified the Plaintiff of the correction of the corporate tax of KRW 513,569,610 (including additional tax) for the business year 2012.
E. The Plaintiff, who is dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on August 21, 2014, but the said appeal was filed.