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인천지방법원 2007. 11. 29. 선고 2007구합799 판결

아파트 신축분양이 부동산공급업에 해당되어 중소기업특별세액 감면배제 대상인지 여부[국승]

Title

Whether a new apartment sale constitutes a real estate supply business and thus is subject to exclusion from special tax reduction or exemption.

Summary

In order to fall under apartment construction business, it shall be engaged in apartment construction industrial activities, and in the case of giving a contract, it shall be considered as real estate supply business, and in the case of mixing of direct construction and contract, the proportion of direct construction to total construction works should be considered.

Article 7 of the Restriction of Special Taxation Act (Special Tax Abatement or Exemption for Small or Medium Enterprises)

Text

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. From February 11, 1993, the Plaintiff newly constructed and sold ○○ apartment (hereinafter “the instant apartment”) on the ground of ○○○○○○ apartment (hereinafter “the instant apartment”) between November 1, 1999 and April 26, 2002, as a corporation running businesses such as steel manufacturing, new construction, sale and lease of housing, steel structure installation works, wholesale of steel and building materials, new construction and sale of buildings, sports center, etc.

B. The Plaintiff was granted a special tax reduction or exemption pursuant to Article 7(1) of the former Restriction of Special Taxation Act (amended by Act No. 6538 of Dec. 29, 2001; hereinafter “Special Taxation Act prior to the amendment”) by deeming that it constitutes a small or medium enterprise operating a construction business in relation to the new construction and sale of the instant apartment by the business year of 2001 (the reduced or exempted tax amount for 2001 business year is ○○○).

C. The plaintiff filed an application for special tax reduction or exemption with respect to ○○○○○ upon filing a report on corporate tax for the business year 2002, but the defendant, as amended by Act No. 6538 on December 29, 2001, is referred to as "the Restriction of Special Taxation Act" and "the Restriction of Special Taxation Act" established under Article 2 (3) of the Restriction of Special Taxation Act ("the Restriction of Special Taxation Act" and "the Restriction of Special Taxation Act simply provides for a statement of special tax exemption regardless of the above amendment"). The plaintiff's main type of business is not "construction business" but "real estate supply business." On December 13, 2005, the plaintiff notified the plaintiff of the correction of ○○○○○○○ for the business year 202 ("the disposition of this case").

D. The plaintiff appealed and filed an appeal with the National Tax Tribunal on March 3, 2006, but was dismissed on November 29, 2006.

Evidence No. 1, Evidence No. 2-1, Evidence No. 2-2, and Evidence No. 1 for recognition, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) The Korean Standard Industrial Classification does not anticipate the case where some construction works are directly performed with a license for specialized construction business as the Plaintiff, and thus, its classification itself is erroneous. As such, it is unlawful to exclude the Plaintiff from the special tax reduction and exemption for small and medium enterprise, on the ground that the Plaintiff falls under a “real estate supply business” in the Korean Standard Industrial Classification

(2) Under the Restriction of Special Taxation Act prior to the amendment, the Defendant: (a) viewed the business of newly building and selling apartment units as “construction business”; and (b) explicitly expressed the public view on whether such business is subject to tax reduction or exemption pursuant to Article 7(1) of the same Act; and (c) notwithstanding the Plaintiff’s new construction and sale of the apartment units without any interim delay, the Defendant’s disposition of this case without any interim delay is contrary to the principle of trust protection.

(3) If a small and medium enterprise operating a "construction business" under the Restriction of Special Taxation Act until the business year of 2001 receives a special tax reduction or exemption by the amendment of the law, which would no longer be subject to a tax reduction or exemption by interpretation, and even if it became no longer a small and medium enterprise due to the expansion of the scale, etc., it shall be taxed after the lapse of the grace period, as in the case of Article 2(2) and (5) of the Enforcement Decree of the Restriction of Special Taxation Act that defers the benefits of tax reduction or exemption by the specified taxable year in order to alleviate the shock of the excluded enterprises due to the expansion of the scale. However, the instant disposition without such deferment shall be imposed after the lapse

(b) Related statutes;

It is as shown in the attached Table related statutes.

C. Determination

(1) Whether the plaintiff's business type constitutes "real estate supply business" under the Korean Standard Industrial Classification

(A) Relevant regulations and their interpretation

1) Article 4(1) of the Restriction of Special Taxation Act delegates the scope of ‘small and medium enterprises' to the Enforcement Decree, and Article 2 of the Enforcement Decree of the same Act provides that a small and medium enterprise shall list a large number of businesses such as manufacturing business (including businesses similar to manufacturing business, as determined by the Ordinance of the Ministry of Finance and Economy; hereinafter the same shall apply), mining business, construction business, engineering business, etc. and carry on the following business as its main business, which shall meet all the requirements (Article 4(1)), and in the event that two or more different businesses are carried on, it shall be deemed that

2) Meanwhile, Article 7 (1) of the Restriction of Special Taxation Act limits the subject of special tax reduction or exemption such as corporate tax to small and medium enterprises engaged in the manufacturing, mining, construction, and logistics industry (excluding the real estate supply business), Article 2 (3) of the same Act delegates the classification of the types of business used in the Restriction of Special Taxation Act to the Korean Standard Industrial Classification publicly notified by the Commissioner of the Korean National Statistical Office, and Article 2 (3) of the same Act limits the classification of the types of business used in the Restriction of Special Taxation Act as one of the "housing Construction Business (45)" among the "Construction Business (45)" and defines the "Housing Construction Business (45)" as one of the "Housing Construction Business (45)" and directly sells apartment houses after entrusting the construction to another construction business (7012, the real estate supply business).

3) On the other hand, the interpretation of tax laws and regulations shall be interpreted in accordance with the provisions of the law, barring any special circumstance, and shall not be extensively interpreted or analogically interpreted without reasonable grounds, and in particular, it accords with the principle of equity in taxation to strictly interpret the provisions that can be seen as clearly preferential provisions among the requirements for reduction and exemption (see Supreme Court Decision 2002Du9537, Jan. 24, 2003).

4) In light of the above relevant provisions and legal principles, a small and medium enterprise running apartment construction business (45212), who is subject to special corporate tax reduction and exemption, should be engaged in the "industrial activities to build residential apartment units", and where apartment units are constructed by entrusting another construction enterprise with construction business or being awarded a contract to another person and then sold them in lots, "real estate supply business (7012)" shall be deemed to be run. In other words, where a seller of residential apartment units directly constructs a part of construction work and supplies them by directly executing construction work and supplying them, if it is necessary to consider what the main industrial activities are mixed with the directly constructed part and the subcontracted part, the degree of the directly constructed part and the subcontracted part, and if it is deemed that the buyer directly constructed the building, it shall be deemed to be subject to tax reduction and exemption (45212) in consideration of the portion of the entire construction work, the category of business can be classified under the Korean Standard Industrial Classification. Therefore, the plaintiff's assertion that there is an error in the Korean Standard Industrial Classification itself is without merit).

(B) Whether the Plaintiff’s business type constitutes “real estate supply business” under the Korean Standard Industrial Classification

In full view of the purport of evidence Nos. 2 and 3-1 of evidence Nos. 2 and 2-1 of evidence Nos. 3, the plaintiff newly built and sold the apartment of this case between November 1, 1999 and April 26, 2002 as the implementer, and the steel structure construction and the interior interior tegrative construction work have been performed by itself, and the remainder of the construction work has been completed by the ○○ Co., Ltd. under contract with the ○○○ Co., Ltd. under contract with the ○○○ Co., Ltd., and the remaining construction work has been completed. The amount of revenue of each business during the 2002 business year of the plaintiff is ① new construction sale of housing (19,358,94,430 won), ② Construction of steel and steel framed (7,514,208,430 won), ③ Construction of the apartment of this case (3,877,127,922 won).

(2) Criteria for determining whether the principle of trust protection has been violated or not

In the amendment of a law, the trust of the parties to the existence of the former law is reasonable and reasonable, and if the public interest purpose of the amendment of a law is to achieve a new law due to extreme infringement of the party's damages or interests caused by the amendment of a law is not justified, the legislators shall take appropriate measures to protect the party's trust, such as establishing a transitional provision, and the enforcement or application of a new law without such appropriate measures violates the principle of trust protection derived from the principle of the rule of law, which is the basic principle of the Constitution. In order to determine whether such principle of trust protection is violated, on the one hand, the purpose of public interest realized through a new law should be compared and balanced, on the other hand, on the one hand, on the basis of the protected value of the infringed interest, the degree of infringement, the degree of damage caused by the trust, and the method of infringement on trust (see Supreme Court Decision 2006Du1476, Oct. 12, 207).

(B) In the instant case:

The revised Restriction of Special Taxation Act delegates to the Korea Standard Industrial Classification publicly announced by the Commissioner of the Statistics Korea with respect to the classification of types of business (Article 2(3) and stipulates that transitional provisions related to the above revised regulations shall be enforced from January 1, 2002, and there is no separate provision related to the above revised regulations. Therefore, there is room for infringing the plaintiff's trust interest in the continuation of the former Act, which was classified as "construction business" under the Restriction of Special Taxation Act prior to the revision, which was subject to special exemption from tax. However, the revised Restriction of Special Taxation Act does not change the fact that the plaintiff's operation of "construction business" as its main business as a result of subdivision of the Korea Standard Industrial Classification by allowing the classification of types of business under the revised Restriction of Special Taxation Act to go through the Korea Standard Industrial Classification, and the revised Restriction of Special Taxation Act does not enforce the revised Restriction of Special Taxation Act in the course of the plaintiff's business year, and the issue of retroactive legislation does not arise in the past because it is difficult to view that the defendant's demand for special exemption from tax for public interest is not consistent with the purpose of the revised system.

(3) Whether it is against the principle of equity

(A) Article 2(2) of the Enforcement Decree of the Act on Special Cases Concerning Taxation provides that "where a small or medium enterprise falls under the proviso to the part other than each subparagraph of paragraph (1) due to the expansion of its size, etc. or is no longer a small or medium enterprise due to the excess of the standard under subparagraph 1 of the same paragraph, only the first one time shall be deemed a small or medium enterprise for the taxable year to which the date on which such cause occurred and for the following three taxable years thereafter, and shall be determined by paragraph (1) of the same Article (hereinafter referred to as a "suspension period")," and Paragraph (5) of the same Article "where a company falls under a new small or medium enterprise due to the amendment of the attached Table 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises in applying paragraph (1), it shall be deemed a small or medium enterprise from the taxable year to which the date on which such cause occurs, and where it falls

(B) As such, Article 2(2) of the Enforcement Decree of the Restriction of Special Taxation Act where a small or medium enterprise becomes not a small or medium enterprise due to the expansion of its size, etc., Article 2(5) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises applies respectively to cases where a small or medium enterprise becomes not a small or medium enterprise due to the amendment of attached Table 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises, and thus, it cannot be deemed that the provision that applies to cases where a small or medium enterprise becomes a special type of

(C) On the other hand, setting a grace period in the case of expanding the scale of an enterprise, such as number of employees, sales, etc., is intended to alleviate the burden of taxes to increase rapidly to small and medium enterprises that have not predicted the expansion of the size of an enterprise due to external factors, such as before the economic situation. On the other hand, small and medium enterprises special tax reduction type of business is intended to enhance the competitiveness of the small and medium enterprises operating the relevant type of business as their main business and to induce the development of the relevant type of business. If certain small and medium enterprises were excluded from the category of business due to voluntary changes in the type of business, it shall be deemed that there is no need to reduce the burden of taxes while granting special tax reduction and exemption, and thus, it is not necessary to reduce the burden of taxes even if the provisions of deferment are established. Accordingly, the Plaintiff’s assertion that there is no provision of deferment in the case of changing the type of business

Ultimately, the disposition of this case on the premise that the plaintiff's business in the 2002 business year is "real estate supply business (7012)" is legitimate.

3. Conclusion

Therefore, the plaintiff's claim of this case is without merit and it is so decided as per Disposition.

Related Acts and subordinate statutes

former Restriction of Special Taxation Act (amended by Act No. 6538 of Dec. 29, 2001)

Article 2 (Definitions)

(1) The definitions of terms used in this Act shall be as follows:

1. The term "national" means a resident under the Income Tax Act and a domestic corporation under the Corporate Tax Act;

2. The term “taxable year” means a taxable period under the Income Tax Act or a business year under the Corporate Tax Act;

3. The term “tax base return” means the final tax base return under Articles 70 through 72, 74, and 110 of the Income Tax Act, and the tax base return under Article 60 of the Corporate Tax Act;

4. The term “gross income” means gross incomes under Article 24 of the Income Tax Act, or revenues under Article 14 of the Corporate Tax Act;

5. The term “deductible expenses” means necessary expenses under Article 27 of the Income Tax Act, or deductible expenses under Article 14 of the Corporate Tax Act;

6. The term “taxation carried forward” means that where an individual or a corporation transfers fixed assets, etc. used for the relevant business (hereafter in this subparagraph, referred to as the “fixed assets, etc.”) to another corporation by means of investment in kind, etc., the individual or a corporation transfers the fixed assets, etc. for business (hereafter in this subparagraph, referred to as the “fixed assets, etc.”) without imposing income tax on capital gains under Article 94 of the Income Tax Act (hereinafter referred to as the “transfer income tax”) or special surtax under Article 99 of the Corporate Tax Act (hereafter in this subparagraph, referred to as the “special surtax”) on the transferring individual or corporation, and instead, where the corporation that has taken over the fixed assets, etc. for business (hereafter in this subparagraph, referred to as the “fixed assets, etc.”) transfers them, the special surtax shall be imposed on the amount

7. The term "taxation deferment" means that where an individual or a corporation transfers fixed business assets, etc. used for the relevant business (hereafter referred to as "fixed business assets, etc." in this subparagraph) and acquires alternative fixed business assets, etc. (hereafter referred to as "fixed business assets, etc." in this subparagraph) with the transfer value of the fixed business assets, etc. in order to relocate a factory, no capital gains tax or special surtax shall be imposed on the amount (where the acquisition value of the fixed business assets, etc. exceeds the transfer value of the fixed business assets, etc., it shall be limited to gains from the transfer of the fixed business assets, etc.; hereafter referred to as "amount of deferred taxation" in this subparagraph) calculated by the following formula from among gains from the transfer of the fixed business assets, etc., the transfer income tax or special surtax shall

Amount of deferred taxation = Amount of deferred taxation = Amount of transfer marginal profits (acquisition of fixed assets for new business, etc. or transfer price of fixed assets for prior business)

8. The term "special taxation" means the tax reduction or exemption such as the application of special tax rates, tax reduction or exemption, tax reduction or exemption, tax credit, income deduction, inclusion of reserve in deductible expenses, etc. where a specific requirement is satisfied, and heavy taxation such as inclusion

(2) Except as otherwise provided in this Act, the terms, other than those provided in paragraph (1), shall be governed by the examples of terms used in such Acts as provided in Article 3 (1) 1 through 19.

Article 3 (Restrictions of Special Taxation)

(1) The provisions of this Act, the Framework Act on National Taxes, treaties and the following Acts shall not prescribe special cases of taxation:

1. Income tax;

2. Corporate Tax Act;

3. Inheritance Tax and Gift Tax Act.

4. Value-Added Tax Act.

5. Special Consumption Tax Act;

6. Liquor Tax Act;

7. Stamp Tax Act;

8. Securities Transaction Tax Act;

9. National Tax Collection Act;

10. Traffic Tax Act;

11. Customs Act;

12. Local Tax Act;

13. Provisional revenue Value-Added Tax Act.

14. Assets Revaluation Act;

15. Adjustment of International Taxes;

16. Real Name Financial Transactions and Guarantee

17. Deleted;

18. Education Tax Act;

19. Act on Special Rural Development Tax; and

Article 7 (Special Tax Abatement or Exemption for Small or Medium Enterprises)

(1) With respect to a small or medium enterprise that runs a manufacturing business, mining business, construction business, transportation business (referring to the logistics business and passenger transport business; hereafter the same shall apply in this Article), fishery, wholesale business, retail business, value-added network business, research and development business, broadcasting business, engineering business, data processing and computer operation-related business, medical institution operation-related business under the Medical Service Act (hereafter referred to as the “medical service business” in this Article), automobile maintenance factory as prescribed by the Presidential Decree (hereafter referred to as the “automobile maintenance business” in this Article), waste disposal business under the Wastes Control Act (including the case of recycling wastes after making a report under Article 44-2 of the same Act) and wastewater treatment business under the Water Quality Conservation Act, the income tax or corporate tax on the income accruing from the relevant business shall be reduced or exempted by an amount equivalent to the tax amount calculated by applying the reduction or exemption rate under the classification in each of the following

1. A small enterprise prescribed by the Presidential Decree (hereafter referred to as a "small enterprise" in this Article) from among the nationals running a small or medium enterprise within the Seoul Metropolitan area prescribed by the Presidential Decree (hereafter referred to as the "Seoul Metropolitan area" in this Article): 20/100 (10/100 for the small enterprise running the wholesale, retail, medical service, or automobile maintenance service

2. A national operating a small or medium enterprise in an area outside the Seoul Metropolitan area: 30/100 (10/100 for the small or medium enterprise operating the wholesale, retail, medical service, and automobile maintenance service).

(2) A national who intends to be subjected to paragraph (1) shall apply for the reduction or exemption under the conditions as prescribed by the Presidential Decree.

The former Restriction of Special Taxation Act (amended by Act No. 6538 of Dec. 29, 2001) and amended by Act No. 6762 of Dec. 11, 2002

Article 2 (Definitions)

(1) The definitions of terms used in this Act shall be as follows:

1. The term "national" means a resident under the Income Tax Act and a domestic corporation under the Corporate Tax Act;

2. The term “taxable year” means a taxable period under the Income Tax Act or a business year under the Corporate Tax Act;

3. The term “tax base return” means the final tax base return under Articles 70 through 72, 74, and 110 of the Income Tax Act, and the tax base return under Article 60 of the Corporate Tax Act;

4. The term “gross income” means gross incomes under Article 24 of the Income Tax Act, or revenues under Article 14 of the Corporate Tax Act;

5. The term “deductible expenses” means necessary expenses under Article 27 of the Income Tax Act, or deductible expenses under Article 14 of the Corporate Tax Act;

6. The term "taxation" means that, where an individual transfers fixed assets for business, etc. used for the relevant business (hereafter in this subparagraph, referred to as the "fixed assets for business") to a corporation by means of investment in kind, etc., the individual transfers them without imposing income tax on transfer income under Article 94 of the Income Tax Act (hereinafter referred to as the "transfer income tax") on such individual, and where the corporation that has acquired the fixed assets for business, etc. transfers them to the same corporation instead, it pays as corporate tax the amount equivalent to the computed tax on transfer income under Article 104 of

7. Deleted;

8. The term "special taxation" means the tax reduction or exemption, such as the application of special tax rates, tax reduction or exemption, tax credit, income deduction, inclusion of reserves in deductible expenses, etc. where a specific requirement is satisfied, and heavy taxation, such as inclusion in gross income

(2) Except as otherwise provided in this Act, the terms other than those provided in paragraph (1) shall be governed by the examples of terms used in such Acts as provided in Article 3 (1) 1 through 19.

(3) Except as otherwise provided in this Act, the classification of types of business used in this Act shall be governed by the Korean Standard Industrial Classification publicly announced by the Commissioner of National Statistical Office under Article 17

Article 7 (Special Tax Abatement or Exemption for Small or Medium Enterprises)

(1) With respect to a small or medium enterprise that runs a manufacturing business, mining business, construction business, transportation business (referring to the logistics business and passenger transport business; hereafter the same shall apply in this Article), fishery, wholesale business, retail business, value-added network business, research and development business, broadcasting business, engineering business, data processing and computer operation-related business, data processing and computer operation-related business, seed and seedling production business, medical institution operation business under the Medical Service Act (hereafter referred to as the “medical service business” in this Article), automobile maintenance factory as prescribed by the Presidential Decree (hereafter referred to as the “automobile maintenance business” in this Article), waste disposal business under the Wastes Control Act (including the case of recycling wastes after making a report under Article 44-2 of the same Act) and wastewater treatment business under the Water Quality Conservation Act, the income tax or corporate tax on the income accruing from the relevant business shall be reduced or exempted by the amount equivalent to the tax amount calculated by applying the reduction or exemption rate under the following classifications

1. A small enterprise prescribed by the Presidential Decree (hereafter in this Article, referred to as the "small enterprise") from among the nationals running a small or medium enterprise within the Seoul Metropolitan area prescribed by the Presidential Decree (hereafter in this Article, referred to as the "Seoul Metropolitan area") and a small or medium enterprise running a knowledge-based industry prescribed by the Presidential Decree: 20/100 (10/100 for the small enterprise running the wholesale, retail,

2. A national operating a small or medium enterprise in an area outside the Seoul Metropolitan area: 30/100 (10/100 for the small or medium enterprise operating the wholesale, retail, medical service, and automobile maintenance service).

(2) A national who intends to be subjected to paragraph (1) shall apply for the reduction or exemption under the conditions as prescribed by the Presidential Decree.

Addenda No. 6538, Dec. 29, 2001>

Article 1 (Enforcement Date)

This Act shall enter into force on January 1, 2002: Provided, That the amended provisions of Articles 5-2, 15 (1) and (2), 16 (3), 23 (1), 38 (3) through (5), 38-3, 45-2, 72 (2), 73 (1) 15, 74 (1) 12, 86-2 (10), 88-5 (2), 89 (1), 117 (1) 4 through 6, 10 and 18, 119 (1) 18 and 144 (2) shall enter into force on the date of its promulgation, and the amended provisions of Articles 106-2 (3) and (4) shall enter into force on the date of July 1, 202, 106-2, 106 (2) 15, former part of Article 21-2 (1) 2 and 21-2 (excluding the amended provisions concerning foreign investment ratio).

Article 2 (General Application Examples)

(1) The amended provisions concerning income tax and corporate tax in this Act shall apply from the taxable year that commences for the first time after this Act enters into force.

Enforcement Decree of the Restriction of Special Taxation

Article 2 (Scope of Small and Medium Enterprises)

(1) For the purpose of Article 4 (1) of the Restriction of Special Taxation Act (hereinafter referred to as the "Act"), the term "small and medium enterprises prescribed by the Presidential Decree" means the manufacturing industry (including the business similar to the manufacturing industry as prescribed by the Ordinance of the Ministry of Finance and Economy; hereinafter the same shall apply), mining, construction industry under Article 5 (6), logistics industry under Article 5 (8), ship management business under the Marine Transportation Act, passenger transport business, fishery, wholesale, retail business, telecommunications, research and development business, broadcasting business, data processing and other computer operation-related business, automobile maintenance plant under Article 54 (1) , medical service Act, waste disposal business (hereinafter referred to as the "Waste Control Act"), construction waste disposal business under the Construction Waste Recycling Promotion Act, and construction waste disposal business under the following subparagraphs, including commercial treatment business under the Wastes Control Act, commercial treatment business under the Water Quality Conservation Act, commercial treatment business under the Act on the Establishment of New Waste and Livestock Wastewater (hereinafter referred to as "video and Livestock Wastewater, commercial treatment business, movie and livestock wastewater-related business, and other related business;

1. The number of employees ordinarily used, capital, or sales by type of business shall not exceed the size standards under the provisions of attached Table 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises (hereafter in this Article referred to as the "standards for small

2. Deleted;

3. Actual independence shall meet the provisions of subparagraph 2 of Article 3 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises.

(2) In the application of the provisions of paragraph (1), when a small or medium enterprise falls under the proviso to the part other than the said paragraph due to the expansion of its size, etc. or comes not to fall under a small or medium enterprise as a result of exceeding the standards set forth in subparagraph 1 of the said paragraph, only the first one time for the taxable year to which the date on which such cause occurred belongs and the next three taxable years thereafter, shall be deemed the small or medium enterprise, and the relevant period (hereafter referred to as the "suspension period" in this Article) shall be determined by each taxable year after the lapse of

1. Where a company is merged with any company other than a small or medium enterprise under the Framework Act on Small and Medium Enterprises;

2. Where a corporation is merged with another corporation under grace period;

3. Cases falling under the enterprises other than those referred to in paragraph (1) 3.

4. Where the establishment date exceeds the standards for small and medium enterprises as of the end of the taxable year within two years.

(3) In applying the provisions of paragraph (1), where two or more different businesses are operated, the business with the larger business revenue amount by business shall be deemed the main business.

(4) Matters necessary for the calculation of the number of employees, equity capital, capital, sales and total assets that are ordinarily used under the proviso to the part other than each subparagraph of the same paragraph shall be prescribed by the Ordinance of the Ministry of Finance

(5) In applying the provisions of paragraph (1), if a company becomes a new small or medium enterprise due to the revision of the attached Table 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises, it shall be deemed a small or medium enterprise from the taxable year including the day on which such a cause occurred, and if it is no longer a small or medium enterprise, it shall

Korean Standard Industrial Classification (Public Notice of the Statistics Korea 2000-1)

F Construction Business (45-46)

1. Summary;

As industrial activities such as blasting, drilling, excavation and suspension for ground creation by contract or one's account, construction of various buildings and structures in construction sites, extension, reconstruction, remodelling, repair, dismantling, etc. include temporary buildings, prefabricated-type buildings and structures. These construction activities are conducted by contractors, contractors, general constructors or specialized constructors.

2. Relation to other industries;

(e) Where real estate (land, mining rights, etc.) other than a building is directly developed and sold or leased, or a building is requested to be constructed by another constructor without conducting direct construction activities, and such building is sold or sold (701).

45 Integrated construction business

Industrial activities and various buildings that perform the construction works of ground creation works and civil engineering facilities are the industrial activities that are generally responsible for the construction, extension, reconstruction and reconstruction of buildings and perform construction activities.

452 Building construction business

Industrial activities to newly construct, expand, rebuild, and rebuild a building by a contractor or an integrated contractor, and includes the construction activities of a prefabricated-type building.

Exclusions

In the case of direct sale after entrusting construction to another construction company (7012)

4521 Construction of residential buildings

Industrial activities that directly build residential buildings, such as single and multi-household houses, apartment houses, etc.

45212 Apartment construction business

Industrial activities to build residential apartments are those to build residential apartments.

Foreign Affairs and Trades

In the case of direct sale after entrusting construction to another construction company (7012)

L Real estate and lease business (70-71)

1. Summary;

This sub-classification includes real estate business, industrial activities that lease various machinery equipment and personal or household goods without operators.

(a) Real estate business;

Industrial activities related to the operation, lease, purchase, sale, etc. of buildings, land, and other real estate (excluding cemeteries) owned or leased by the person concerned.

2. Relation to other industries;

(a) Where buildings are directly constructed, sold and sold through its own account, it shall be classified into "452: Building construction business";

70 Real estate business

The industrial activities related to the lease, purchase, and sale of real estate include the lease activities of residential and non-residential buildings directly constructed and the development, sale, and lease activities of land and other real estate.

Foreign Affairs and Trades

·Development, supply and lease of cemeteries (93922)

701 Real Estate Lease and Supply Business

7012 Real Estate Supply Business

The term "industrial activities" means industrial activities of selling and selling land, such as farms, housing sites and industrial sites, and buildings constructed by being awarded contracts to others. It includes the resale of purchased real estate without leasing or operating it.

For example, the time limit for such event shall be

·Sale of buildings and sale of land

Foreign Affairs and Trades

Construction of a self-managed building (452)

70121 Supply of Residential Building

It refers to the industrial activities of constructing residential buildings and selling and selling them by entrusting them to a construction company without directly performing construction activities. It also includes the case of resale without leasing or operating residential buildings purchased.