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Case Number of the immediately preceding lawsuit
Seoul High Court 2017Nu73107 ( October 02, 2018)
Title
In case of being not a small or medium enterprise due to excessive scale, the application of grace period shall be excluded.
Summary
(B) In the case where a small and medium enterprise becomes no longer a small and medium enterprise because it fails to meet the standards for size of related enterprises, the application of the grace period under the proviso of Article 2(2) of the former Enforcement Decree of the Restriction of Special Taxation Act is still excluded even if the relevant taxable year exceeds the equity capital of KRW 100,000,000.
Related statutes
Restriction of Special Taxation
Cases
Supreme Court Decision 2018Du4558 (No. 13, 2018)
Plaintiff-Appellant
S*******
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu73107 Decided October 02, 2018
Imposition of Judgment
. 2018.13
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent