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임시투자세액공제 적용자산의 추징요건
조세심판원 질의회신 | 2006-08-29 | 서면인터넷방문상담2팀-1660 | 기타
Document Number

Written Internet Visit Counseling Team-1660 (2006.08.30)

Journal

Whether a substitute investment is made because normal operation is impossible due to the occurrence of the actual economic life of the light facilities or not shall be determined by a factual judgment.

Congress RESALS

It is not the "disposition" stipulated in Article 146 of the Restriction of Special Taxation Act in the case where a corporation which manufactures glass plates is unable to operate normally if substantial economic life has elapsed due to the characteristics of the industry in which the life cycle of technology has been very short due to the nature of the industry in which the temporary investment credit for investment was applied, and where it is discarded for investment, it is impossible to operate normally.In the case of inquiry, it is the issue of whether a substitute investment is made because normal operation of the marina facility becomes impossible after the actual economic life has elapsed.

Related statutes

Article 146 of the Restriction of Special Taxation Act (Additional Collection of Reduced or Exempted Tax Amount)

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