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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
As of March 26, 2009, the Plaintiff filed a corporate tax return for the year 2008, with the total amount of income of 35,391,447,026 won, tax base of 4,346,47,640 won, calculated tax amount of 1,058,611,910 won, deducted tax amount of 342,470,159 won (i.e., tax credit for research and human resources development expenses of 180,620,620,761 won, special tax reduction of 120,523,754 won, special tax reduction of 120,523,754 won, special tax reduction of 761 won, 716,141,751 won.
However, the Board of Audit and Inspection determined that the total amount of assets in 2008 (referring to the total amount of assets indicated on the balance sheet as of the end of the immediately preceding business year; hereinafter the same shall apply) of the HARS TOSHHBA, a Japanese corporation (hereinafter “HA”) holding not less than 30% of the Plaintiff’s issued stocks (excluding non-voting stocks under Article 370 of the Commercial Act; hereinafter the same shall apply) was unfairly applied to a small and medium enterprise even though the Plaintiff did not fall under a small and medium enterprise, and requested the Defendant to correct it.
Accordingly, on August 12, 2011, the Defendant denied 196,267,355 won on the premise that the Plaintiff constitutes a small or medium enterprise among the above deductible reduction and exemption tax amount of KRW 342,470,159, and imposed additional tax of KRW 247,139,853 in addition to additional tax of KRW 50,872,49.
(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 25, 201, but was dismissed on December 21, 201.
[Grounds for recognition] The plaintiff asserts that the disposition of this case in this case is unlawful for the following reasons, which is not disputed, Gap's evidence Nos. 1 through 4, Eul's evidence Nos. 1 through 3 (including each number; hereinafter the same shall apply), and the purport of the whole argument is legitimate.
The Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 19189, Dec. 27, 2005; Presidential Decree No. 19189, Dec. 27, 2005).