The purpose of Article 80 (2) of the Local Tax Act (Act No. 827) is to make the Local Tax Act.

The purpose of Article 80 (2) of the Local Tax Act (Act No. 827) is to make the Local Tax Act.

Article 80(2) of the Local Tax Act; Article 80(2) of the Enforcement Decree of the Corporate Tax Act; Article 80(3)

Korean Exemplary Co., Ltd

The head of Yeongdeungpo-gu

Seoul High Court Decision 63Gu189 delivered on January 28, 1964

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

In light of Article 2 of the Enforcement Decree of the Local Tax Act, the provision on corporate tax under the Local Tax Act (Act No. 827) of the Enforcement Decree of the Local Tax Act concerning corporate tax shall apply to corporate tax imposed after January 1, 1962, and Article 823 of the Corporate Tax Act (Enforcement Decree January 1, 1962) of the Addenda to the Corporate Tax Act (Act No. 823) provides that corporate tax for each business year shall apply to corporate tax for the year of business after January 1, 1962. However, the Plaintiff’s business year where corporate tax is to be imposed on the Plaintiff shall be subject to the imposition of corporate tax under Article 28 of the Enforcement Decree of the Local Tax Act (Enforcement Decree of the Local Tax Act) since it begins with April 1, 1960 and ends with March 31, 1961, which is the first sentence of Article 83,867 of the Enforcement Decree of the Local Tax Act, which shall be subject to the imposition of corporate tax by the Defendant under Article 28 of the Local Tax Act.

Justices Bo Jin-Gyeong (Presiding Justice)