[Special Taxation Restriction Act]after corporate conversion, tax reduction for start-ups

If you expect the same line of work after switching a start-up small business tax cuts for the application of NTS.

[yaw for].

Individual business is going out of business and the same type of cases as that is not equal that new corporation to a business tax cuts for small businesses applying to take.Something that I can't. ​ ​

[answers]

In the case of application for advance response to the ears, residential and sales sales by a building with a business owner with the project to close in non-domestic buildings and residential buildings constructed.In the case to a sale & marketing. Article 6 of the tax 」 of the law on limitation 「Not corresponding to the founder of the Act such as tax cuts because it can't be.

[relevant laws]. Article 6 of the Restriction of Special Taxation Act

1.Facts

○ quality corporate ◎◎◎ of the Council. BusinessNew 2015 by selling for a studio in *** 2012, in the form of address. 2015.4.17.Out of businessShip

 ○ The ◎◎◎ 2016.1.12Other than their 50 % and 1 as 50 percent stake. New housing sales*AndNeighborhood Facilities : Focused on building sales A ship

* * * * * * * the Korean standard industrial classification pays in the construction industry.

- New employees are hired from other places with the private business during the establishment of a juristic person. Established, and acquire any assets and liabilities related to personal business.No, that

2.Your query

 ○ Carry on the personal business to close in any of the private business in other places. The same line of work of the sector, a and not to purchase assets and liabilities.If you have added Article 6 of the tax 」 of the law on limitation 「Can get the cuts.

3.Relevant laws and relevant cases.

○ Article 6 of the Restriction of Special Taxation Act【 new cuts and tax on small businesses.

① each sector pursuant to paragraph paragraph 3 before 31 December 2021, which started out as small businesses (founding small and medium-sized enterprises with less than it.) and 「 」 the Support for Small and Medium Enterprise Establishment Act. Business Incubation Center in accordance with paragraph 1 of Article 6 of the operator and designated as Korean founder (or less.It is known as daycare centers operators) for the project income for the first time in the tax year (Some commencement of business.From the day belongs to five years to the tax year income did not occur in the project five years if the day belongs to the tax year speak.In paragraph 6 below) and then the tax year from the date of the initiation of the project until the tax year ending in four years.In income for the following classification in income tax or corporate tax.A ratio calculated by multiplying the amount corresponding to a tax cuts.

1.In the case of start-up small businesses : following classification according to the percentage of the neck.

Go. Overpopulation controlled areas outside of metropolitan areas who prescribed under the Presidential Decree. Start their own small and medium-sized enterprises (start their own small and medium-sized enterprises with less than it.) : 100 minutes of 100.

Me.Start their own small and medium-sized enterprises which founder of overpopulation controlled areas in metropolitan areas and densely populated metropolitan areas.Control areas outside of their own business who 50 : 100 minutes in the case of small companies.

2.In the case of operator Business Incubation Center : 100 minutes of 50.

③ The management of the following sectors is the range of small and medium enterprise start-up small businesses and start-up ventures.But in a small and medium-sized enterprises.

3.Construction Industry

⑩ Loss From paragraph 1 to paragraph 9. when applying the rules following one. If applicable, in its founding. no.

1. Merger and division and contribution in kind or business's business in through a succession of business.Such as taking over the resources used in or the business or to purchase. When the kind of business.However, corresponding to the following one of the neck. Except in the case.

Go. Same kind of by the purchases of assets acquired or used in business.Project commencement of the sum of the value of assets if so, what the project land and buildings at the time.And mechanisms such as the Presidential Decree as 50 percentage in 100 of less than 50 of the business assets ratio less than or equal to the Presidential Decree.

Me. Separate part of its corporate staff that set up operations in business. Presidential Decree on requirements as the case, if applicable.

2. If setting up a new subsidiary by switching to the source of concern by residents.

3. The business again after going out of business and out of business before the commencement of the type of business such as business. If

4. Add in other sectors to expand its business or when a new business. If it is difficult to see that open for the first time.

○ Article 2 of the Restriction of Special Taxation Act【 and justice

 ③ The law sector classification was used by special rules of the law in the case.Except Statistical method 「 」 the Article 22According to the Korean standard industrial classification to the National Statistical Office, according to the exam.However, the Korean standard industrial classification has changed in accordance with the law.Are not recognized under the special case of tax sector, where the Korean standard industrial classification is about.Changed the tax year and then until the tax year before any change in accordance with the industry, according to the Korean standard industrial classification of special taxation shall apply.

○ Restriction of Special Taxation Act Enforcement Decree of Article 5.【 new cuts and tax on small businesses.

 ????Article 6 of the law to apply paragraph 10. The classification of the same kind of business statistics 「 」 law.National Statistical Office, in accordance with Article 22, follow the current broken down according to the (Korean standard industrial classification below to La.) classification and announcing the creation of standards.