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1. Revocation of a judgment of the first instance;
2. The Defendant’s occasional corporate tax of August 12, 201 for the Plaintiff on August 12, 201, 247,139.
Reasons
1. Details of the disposition;
A. On 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 120,525,644 won, 716,141,751 won.
B. Meanwhile, on July 1, 2011, the Board of Audit and Inspection: (a) held not less than 30% of the Plaintiff’s issued shares (excluding non-voting shares under Article 370 of the Commercial Act); and (b) held not less than 500 million won of 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) of the HARS TOSHBA, a Japanese corporation (hereinafter “foreign corporation”); (c) accordingly, even though the Plaintiff did not fall under a small or medium enterprise under the Restriction of Special Taxation Act, the Defendant was unfairly granted the Plaintiff’s application for special tax reduction and exemption, and the Defendant
C. Accordingly, on March 31, 2008, the Defendant denied the deduction of KRW 539,504,446,032, total assets as of March 31, 2008 from among the Plaintiff’s issued stocks (i.e., total assets amounting to KRW 54,173,640,000 x 95.888 won/100 x March 31, 2008, on the ground that the Plaintiff does not constitute a small or medium enterprise under the Restriction of Special Taxation Act, on August 12, 2011, on the ground that the Plaintiff fell under the above deduction tax amounting to KRW 342,470,159, among the above deduction tax amounting to KRW 196,267,355, which is premised on the premise that the Plaintiff falls under a small or medium enterprise, and imposed an additional tax, KRW 50,872,498,24939,208.
(hereinafter “instant disposition”) D.
The Plaintiff, who is dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on August 25, 201, but filed an appeal.