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대전지방법원 2015.02.12 2014구합100312
법인세부과처분취소
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1. The Defendant imposed corporate tax amounting to KRW 33,008,054 on the Plaintiff on August 3, 2011, KRW 307,486,950, which was imposed by the Plaintiff for the business year 2006.

Reasons

Details of the disposition

The following facts may be acknowledged if there is no dispute between the parties, or if the whole purport of the pleadings is added to each entry in Gap evidence 1, 2, and Eul evidence 1 through 4 (including each number; hereinafter the same shall apply).

On November 3, 1998, the Plaintiff was established by dividing the engineering part, which was in charge of manufacturing process and the post management of equipment, by Samsung C&learning Co., Ltd. (hereinafter “T&C”) from July 29, 2002, and operated engineering-related business in Suwon-si, Suwon-si, Suwon-si, Seoul Metropolitan Area under the Seoul Metropolitan Area Readjustment Planning Act (hereinafter “the head office prior to relocation”), and moved its head office to 360-3 (hereinafter “the relocation main office”) on September 2006, when it was in charge of business related to engineering in the area of the Seoul Metropolitan Area under the Seoul Metropolitan Area Readjustment Planning Act.

Article 63-2 of the former Restriction of Special Taxation Act (amended by Act No. 8827 of Dec. 31, 2007; hereinafter “former Restriction of Special Taxation Act”) provides that the corporate tax shall be reduced or exempted for a corporation that moved its head office to an area other than the Seoul Metropolitan area. The Plaintiff was exempted from corporate tax on the amount calculated by multiplying the amount of income equivalent to the total annual salary received by the entire number of employees working at the relocated head office for the relevant taxable year by the amount calculated by subtracting the transfer margin of the right to acquire land, buildings and real estate from the tax base for the relevant taxable year on the ground that the relocated head office was reported and paid corporate tax from 2006 to 2010 and transferred the relocated head office to an area other than the Seoul Metropolitan area.

The director of the Daejeon Regional Tax Office has conducted a tax investigation on the plaintiff from May 23, 201 to June 15, 2011, and when the plaintiff conducts a tax investigation on the plaintiff, the amount of corporate tax reduction and exemption stipulated in Article 63-2 of the former Restriction of Special Taxation Act shall be calculated.