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1. The Defendant’s corporate tax of KRW 855,320,99 for the business year 2012 against the Plaintiff on September 1, 2014 is KRW 115,142,719.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company that was established on January 12, 2001 and runs the business of manufacturing and selling solar power systems.
B. The Plaintiff, while receiving a special taxation from a small or medium enterprise until the business year 2008 under the Restriction of Special Taxation Act, did not constitute a small or medium enterprise pursuant to the proviso to Article 2(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24368, Feb. 15, 2013; hereinafter the same), but was subject to the grace period from 2009 to 2012 pursuant to the main sentence of Article 2(2) of the Enforcement Decree of the same Act.
C. As of the business year 2012, the Plaintiff was an enterprise subject to external audit pursuant to Article 2 of the Act on External Audit of Stock Companies. On October 22, 2012, the Plaintiff was the largest investor holding 50% of the shares of the coastal Sora as of December 31, 2012 by establishing the Coastal Sora (hereinafter “coastal Sora”).
In 2012, the Plaintiff reported and paid corporate tax for the business year 2012 calculated by applying special provisions to small and medium enterprises under the Restriction of Special Taxation Act on the premise that it is in the grace period.
E. As of December 31, 2012, the Defendant is a related company of the Plaintiff and coastal Sora, and the sales amount of which is at least 100,00,000,000 won. As such, Article 2(1)3 of the former Enforcement Decree of the Restriction of Special Taxation Act and Article 3(1)2(c) of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 25302, Apr. 14, 2014; hereinafter the same).
In the case of this case, it is determined that the grace period for small and medium enterprises is not applicable pursuant to the proviso of Article 2(2)3 of the former Enforcement Decree of the Restriction of Special Taxation Act, and on September 1, 2014, it is determined that the Plaintiff would not be subject to the corporate tax under the proviso of Article 2(2)3 of the former Enforcement Decree of the Restriction of Special Taxation Act.