Daejeon High Court-2018-Nu-10093 ( April 26, 2018)

(Resceptic Conduct)

(C) If the capital of an enterprise in question exceeds 100 billion won during a specific business year, the grace period under the Restriction of Special Taxation Act may not apply to the case where the capital of the enterprise concerned exceeds 100 billion won.

Article 2 (2) of the Enforcement Decree of the Restriction of Special Taxation Act

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

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The argument about the appeal is without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

section 3.

September 13, 2018