Gwangju District Court 201Guhap4909 ( October 17, 2012)

early 201luminous2533 ( October 11, 2011)

Under the Income Tax Act, small and medium enterprises are provided on the premise of domestic corporations.

(1) Reduction of the tax rate due to the transfer of stocks of small and medium enterprises under the Income Tax Act is a provision for tax support for domestic small and medium enterprises in accordance with the legislative intent of the Framework Act on Small and Medium Enterprises, so foreign corporations cannot be deemed small and medium enterprises

2012Nu576 Revocation of Disposition of Imposing capital gains tax

XX

Head of Seogju Tax Office

Gwangju District Court Decision 2011Guhap4909 Decided May 17, 2012

September 27, 2012

October 25, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal are incidental to the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 000 on July 1, 201 against the plaintiff on July 1, 201 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation on this case is as follows. The reasons for the court's explanation are as follows: "before the amendment by Act No. 9897 of Jun. 9, 2009" of No. 2, No. 7, No. 8, and No. 6, No. 7, and No. 7, No. 2, No. 9774 of the judgment of the court of first instance; "before the amendment by Presidential Decree No. 21765 of Oct. 1, 2009" of No. 3, No. 17, and No. 17, No. 7, and No. 17 of the judgment of the court of first instance as "Presidential Decree"; "No. 4, No. 13" of the judgment of the court of first instance as "No. 9897 of Dec. 31, 2009; and "No. 2, No. 2034 of Feb. 18, 2010"

2. Conclusion

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