Suwon District Court 2017Guhap64621, 201

2016 Heavy3157 (29 July 29, 2016)

In case of being not a small or medium enterprise due to excessive scale, the application of grace period shall be excluded.

(B) In the case where a small and medium enterprise becomes no longer a small and medium enterprise because it fails to meet the standards for size of related enterprises, the application of the grace period under the proviso to Article 2(2) of the former Enforcement Decree of the Restriction of Special Taxation Act is still excluded even if the relevant taxable year exceeds its equity capital of KRW 100 billion.

Restriction of Special Taxation

Seoul High Court 2017Nu73107 (2018.05.02)

Schlage*******

○ Head of tax office

Suwon District Court Decision 2017Guhap64621 Decided 30, 2017

2018.03.28

2017.05.02

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The law to which the defendant belongs to the plaintiff on May 4, 2016 in the business year of 2012.

India 607,882,860 won (including additional taxes), corporate tax belonging to the business year 2013, 879,578,210 won (additional taxes)

Each disposition of imposition shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court is that part of the judgment of the court of first instance is as follows.

Inasmuch as the reasoning of the judgment of the first instance is the same as that of this dismissal or addition, administrative litigation

In accordance with Article 8(2) of the Act and the main sentence of Article 420 of the Civil Procedure Act, they are quoted (hereinafter referred to as “a

The meaning of the language used is the same as the judgment of the first instance).

2. Parts used or added;

��제3쪽 제17~18행의 "취득하였는바, … 되었다."를 "취득하였다."로 고쳐 쓴다.

��제8쪽 제12행의 "제1호 및" 부분을 삭제하고, 제14행의 "시행령"을 "시행규칙"으

Ro-ro has been put in practice.

��제10쪽 제7행의 "다르다"를 다음과 같이 고쳐 쓴다.

In the case of failure to meet the standards for the scale of the relevant enterprise among the requirements for advanced and substantial independence;

Article 2 of the former Enforcement Decree of the Restriction of Special Taxation Act that excludes the grace period

The proviso to paragraph (2) 3 is amended by Presidential Decree No. 26070 on February 3, 2015, and the scale of the relevant enterprise is the criteria for the size of the relevant enterprise.

was changed to the application of the grace period for small and medium enterprises even if it does not meet the requirements.

However, the above amendment provisions are small and medium enterprises for the first time after January 1, 2015 by the Addenda.

unconstitutionality of the above previous provisions, which applies from the occurrence of a cause for which the

It is difficult to regard it as a legislative measure from reflective consideration of the amendment, unless it is deemed to be a legislative measure

“It is difficult to interpret differently with regard to the instant disposition for the taxable period of this case.”

��제14쪽 제32행부터 제15쪽까지의 [별표 2]를 제13쪽 제35행과 제36행 사이로 옮

tension.

3. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit.

It is so decided as per Disposition.