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Document Number

Corporation 22601-2813 (Law No. 27, 1989)

Items of Taxation

A corporation

Journal

E In case of an inquiry, if the scope of corporate tax reduction or exemption is different from that of the immediately preceding business year, it shall apply.

Congress RESALS

In the case of your inquiry, it shall be the case where the scope of corporate tax reduction and exemption is different from that of the immediately preceding business year under Article 30 (6) of the Corporate Tax Act.

Article 30 (Interim Prepayment)

Main text

1. A summary of the contents of inquiry;

A. We, at our time, intend to calculate and pay the tax amount in accordance with the method of calculation under Article 30(1) of the Corporate Tax Act in paying the tax amount for interim prepayment of the 1989 business year.

B. In calculating the tax amount for interim prepayment of corporate tax, “in calculating the tax amount reduced or exempted in the immediately preceding business year” under paragraph (6) of the same Act, “in calculating the reduced or exempted tax amount under paragraphs (1) 1 and (4) 1 of the same Article, if the scope of corporate tax reduction or exemption is different from that of the immediately preceding business year, the amount equivalent to the reduced or exempted tax amount calculated according to the scope of the reduction or exemption applicable to the business year concerned shall be deducted.”

C. Meanwhile, as Article 88(3) of the Regulation of Tax Reduction and Exemption Act on the Regulation of Tax Reduction and Exemption providing for the aggregate limit on tax credit was amended to December 26, 1988, the scope of tax credit for technology and human resources development expenses pursuant to Article 17 of the same Act was different from that of the business year 1988, whether it can be deemed that the scope of tax credit under Article 30(6) of the Corporate Tax Act is different even in this case.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 30(6) of the Corporate Tax Act