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Reasons
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(영문) 서울행정법원 2015.12.24 2015구합58553
법인세부과처분취소
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1. The Defendant’s corporate tax of KRW 341,545,460 (including additional tax) for the business year 2012 against the Plaintiff on September 30, 2013.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that runs the business year from January 1 to December 31 of each year. The amount of sales and equity capital in the business year 2009 exceeds KRW 100 million for the first time, and Article 5(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009; Presidential Decree No. 22037, Feb. 18, 2010; Presidential Decree No. 21307, Feb. 4, 2009; Presidential Decree No. 21307, Feb. 4, 2009); Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22037; Presidential Decree No. 118, Feb. 18, 2010); Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22037; Presidential Decree No. 2010, Feb. 21, 2012).

B. Article 3 subparag. 2 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises amended by Presidential Decree No. 21368, Mar. 25, 2009, added the scope of small and medium enterprises to “related company” as the requirements for substantial independence of small and medium enterprises, Article 3 subparag. 2 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises provides that the number of full-time workers calculated pursuant to Article 7-2 in the case of a company belonging to reference, such as Article 2 subparag. 3 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises, shall not exceed the standards pursuant to Article 3 subparag. 1, and Article 1 subparag. 1 of the Addenda provides that Article 3 subparag. 2(c) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 22583, Dec. 30, 2010; Article 2(1)3 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises (hereinafter referred to as “regular workers”).

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