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조세심판원 질의회신 | 2011-11-22 | 재산세과-552 | 상증
Document Number

Property tax and-52 ( November 22, 2011)

Items of Taxation

Certificates of merit

Journal

A driving school shall not be a small or medium enterprise subject to family business inheritance deduction.

Congress RESALS

In applying the deduction for inheritance of a small or medium enterprise under Article 18 (2) 1 of the Inheritance Tax and Gift Tax Act, the term "small or medium enterprise which is a family business" means a small or medium enterprise under Article 5 (1) of the Restriction of Special Taxation Act as of the end of the taxable year immediately preceding the taxable year in which the date commencing an inheritance falls, and the

Related statutes

Article 18 of the Inheritance Tax and Gift Tax Act

Main text

【Reference Materials】

1. Facts and the contents of the questioning;

O Factual relations

-Agrgrent as the largest shareholder of a specialized driving school, whose shares exceed 60 per cent of the shares of a specially related person, including him;

- In addition, the operation for a period of more than 10 years meets the requirements.

- he/she has re-ended from October of this year after he/she has served for six months in 07.

O Contents of questioning

-whether it constitutes a type of business eligible for deduction for family business succession

2. Data on the details of inquiries;

(a) related tax laws and regulations (law, Enforcement Decree, Enforcement Rule);

(O) Article 18 of the Inheritance Tax and Gift Tax Act 【Basic Deduction】

(1) Where inheritance commences due to the death of a resident or a nonresident, 200 million won shall be deducted from the taxable value of inherited property (hereinafter referred to as "basic deduction").

(2) Where inheritance commences due to the death of a resident, any of the following amounts shall be deducted from the taxable value of inherited property:

1. Succession (hereinafter referred to as "Succession to a family business") to a family business [referring to a small or medium enterprise prescribed by Presidential Decree (hereafter referred to as "small or medium enterprise" in this paragraph and paragraph (5)) or an enterprise that has ceased to be a small or medium enterprise due to expansion, etc. of its size (excluding an enterprise whose turnover in the business year immediately preceding the business year in which inheritance commences exceeds 150 billion won and an enterprise within a business group subject to limitations on mutual investment; hereafter the same shall apply in this Article] and that has continuously run for ten years or more by an ancestor

(a) An amount equivalent to 40/100 of the value of property of a family business: Provided, That where such amount exceeds six billion won, six billion won shall be the ceiling; where the ancestor has continuously run the business for 15 years or more, eight billion won shall be the ceiling; and where the ancestor has continuously run the business for 20 years or more, ten billion won shall be the ceiling

(b) 200 million won: Provided, That where the value of property of the relevant family business is less than 200 million won, it shall be the amount equivalent to the value of

(hereinafter omitted)

(O) Article 15 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act 【Inheritance Business】

(1) "Small and medium enterprises prescribed by Presidential Decree" in the part other than the items of Article 18 (2) 1 of the Act means small and medium enterprises under Article 5 (1) of the Restriction of Special Taxation Act as of the end of the taxable year immediately preceding the taxable year in which the commencement date of inheritance falls (referring to the taxable year defined in Article 2 (1) 2 of the Restriction of Special Taxation Act; hereinafter the same shall apply): Provided, That in applying the main sentence of Article 2 (1) of the Enforcement Decree of

1. Business to which Article 18 (2) 2 of the Act applies;

2. A restaurant business under the Korean Standard Industrial Classification publicly notified by the Commissioner of the Statistics Korea: Provided, That taxable entertaining places under Article 1 (4) of the Individual Consumption Tax Act are excluded

(hereinafter omitted)

O Article 5 of the Restriction of Special Taxation Act 【Tax Credit for Investment in Small and Medium Enterprises】

(1) Where a national who runs a small or medium enterprise prescribed by Presidential Decree (hereinafter referred to as "small or medium enterprise") invests (excluding any investment by used goods and by lease prescribed by Presidential Decree) in any of the following assets not later than December 31, 2012, an amount equivalent to 3/100 of the relevant investment amount shall be deducted from his/her income tax [limited to the income tax on business income (excluding any income accruing from a real estate rental business under Article 45 (2) of the Income Tax Act; hereinafter the same shall apply except for Articles 126-2 and 132) or corporate tax for the taxable year whereto belongs the date on which such investment is completed] or corporate tax:

(hereinafter omitted)

(O) Article 2 of the Enforcement Decree of the Restriction of Special Taxation Act 【Scope of Small and Medium Enterprises】

. The term "small and medium enterprises prescribed by Presidential Decree" in the main sentence of Article 5 (1) of the Restriction of Special Taxation Act (hereinafter referred to as the "Act"); 2. The term: 1. The term "small and medium enterprises shall be 00, livestock industry, mining industry, manufacturing industry (including any business similar to the manufacturing industry, as prescribed by Ordinance of the Ministry of Strategy and Finance; hereinafter the same shall apply), sewage, waste disposal (including recycling), raw material recycling and environment restoration business, construction business, wholesale and retail business, passenger transport business among transportation business, publishing and audio records production and distribution business (excluding the video reduction operation business), broadcasting business, telecommunications business, computer programming and system integration and management business, information service business, advertising business, other science and technology service business, packing and charging business, 100, 200, 200, 200, 2000, 200, 300,000,000,000 or more business under the Tourism Promotion Act;

1. The number of employees who ordinarily use, capital, or sales shall not exceed the size under the provisions of attached Table 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises (hereafter referred to as "standard for small and medium enterprises" in this

2. Deleted;

3. Actual independence shall meet the provisions of subparagraph 2 (a) through (c) of Article 3 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises. In such cases, the ownership of stocks under subparagraph 2 (b) of Article 3 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises shall include direct and indirect ownership (excluding indirect ownership through a collective investment scheme under the Financial Investment Services and Capital Markets Act), and in applying subparagraph 2 (c) of Article 3 of the same Decree, "excess of the standards under subparagraph 1" shall be construed as "excess of the standards under the proviso to Article

(hereinafter omitted)

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