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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
The plaintiff is a corporation which is established on October 28, 1993 and whose main business is the manufacture, construction, etc. of crates, etc., and is a small and medium enterprise under the Restriction of Special Taxation Act until the business year of 2008, and is subject to special taxation in 2009.
The Plaintiff filed a corporate tax return for the business year 2013 and 2015, not for the sales amount of KRW 104,434,00,000, and KRW 107,493,00,000. However, on December 30, 2010, the Plaintiff deemed that the grace period under the main sentence of Article 2(2) of the Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010 (hereinafter “Enforcement Decree of the Restriction of Special Taxation Act”), and filed a tax return for the business year 2013 and 2015, respectively.
On November 1, 2016, the Defendant issued a revised notice of the period of grace for small and medium enterprises until 2012 pursuant to the main sentence of Article 2(2) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010; hereinafter “former Enforcement Decree of the Restriction of Special Taxation Act”) to the Plaintiff on November 1, 2016, without recognizing the tax credit, etc. for the business year 2013 and 639,748,970 won of corporate tax for the business year 2013 (including general under-reported additional tax: 804,854; 153,980,80,07 won); 382,878,490 won of corporate tax for the business year 2015 (including general under-reported KRW 32,879,218,201,207,95 won).
(hereinafter referred to as "the instant disposition". On January 9, 2017, the Plaintiff filed an appeal with the Tax Tribunal on the appeal, but was dismissed on June 30, 2017.
[Reasons for Recognition] Facts without dispute, entry of Gap evidence Nos. 1 through 3 (including branch numbers if there are serial numbers) and the purport of the entire argument, Article 2(2) of the Enforcement Decree of the Restriction of Special Taxation Act after amendment of the plaintiff's assertion as to the legality of the disposition in this case.