지주회사 이연법인세 제외 요건(조특법 32조의 2)

안녕하세요?
친절한 세무상담에 많은 도움을 받고 있습니다 .

다름이 아니라, 지주회사 설립시 세무 사항에 대한 질의 입니다.

조특법 32조 2 3항에 따라 지주회사 전환시 최대 주주가 자회사의 임원이 될 경우 이연법인세 해택을 받을 수 없다는 조항이 있는데, 지주회사 설립후 자회사에 최대주주가 임원이 될 경우 어떤 사항이 사항 때문에 이연법인세 해택을 제외하는 지 알고 싶습니다.

[조특법 32조의 2 제3항 4 ]
4. 전환지주회사의 발행주식총수 중 거주자 및 그 친족이 소유한 주식수의 합계가 자기주식교환일(자기주식교환이 수회에 걸쳐 이루어진 경우에는 전환지주회사가 지주회사로 전환한 날부터 2년이 되는 날) 현재 가장 많은 경우 그 거주자 및 그 친족(이하 이 항에서 "최대주주"라 한다)이 자기주식교환을 한 경우로서 그 최대주주가 독점규제및공정거래에관한법률에 의한 자회사의 임원으로 취임하게 된 경우

DATE : 2007-06-25 11:13

[다음글] [re] 1세대 1주택 사실상 증여

[이전글] 바뀐제도

등록자 : Pharmd739 | 등록일 : 2010-05-23

Hello! gfddfke interesting gfddfke site!

등록자 : Pharmk851 | 등록일 : 2010-05-23

Very nice site! cheap viagra

등록자 : Pharmd124 | 등록일 : 2010-05-23

Very nice site! [url=http://yieapxo.com/qroxsaq/2.html]cheap cialis[/url]

등록자 : Pharmb599 | 등록일 : 2010-05-23

Very nice site! cheap cialis http://yieapxo.com/qroxsaq/4.html

등록자 : Pharmk767 | 등록일 : 2010-05-23

Very nice site!

등록자 : Pharme851 | 등록일 : 2010-05-23

Very nice site! cheap cialis http://yieapxo.com/qroxsaq/8/a1a.html , cheap cialis http://yieapxo.com/qroxsaq/8/a2a.html , cheap cialis http://yieapxo.com/qroxsaq/8/a3a.html , cheap cialis http://yieapxo.com/qroxsaq/8/a4a.html , cheap cialis http://yieapxo.com/qroxsaq/8/a5a.html ,

등록자 : buy_cialis | 등록일 : 2010-05-26

Hello!
http://getamericamoving.com/#1394 ,buy cialis, http://ajstranslate.com/#1394 ,buy cialis,

등록자 : viagra | 등록일 : 2010-05-27

Hello!
http://adamdroberts.com/#4600 ,viagra, http://adiwholesale.com/#4600 ,viagra,

등록자 : cialis | 등록일 : 2010-05-28

Hello!
http://1seo1.com/#1258 ,cialis, http://earthinfire.com/#1258 ,buy cialis,

등록자 : viagra_online | 등록일 : 2010-05-30

Hello!
http://evsos.com/#5110 ,viagra online, http://capius.org/#5110 ,viagra online, http://overthewallpromotions.com/#5110 ,viagra, http://soeurs-dominicaines.org/#5110 ,viagra,

등록자 : cialis | 등록일 : 2010-06-01

Hello!
http://anotherbigmachine.com/#694 ,cialis, http://allezlavie.com/#694 , cheap cialis,

등록자 : viagra | 등록일 : 2010-06-03

Hello!
http://aliciawongdesigns.com/#8698 ,viagra, http://aichenlin.com/#8698 ,cheap viagra,

등록자 : viagra | 등록일 : 2010-06-04

Hello!
http://www.coloradomosb297.org/#8263 ,viagra, http://bayoulandjamboree.org/#8263 ,viagra,

등록자 : cialis | 등록일 : 2010-06-07

Hello!
http://talesfrombeyond.net/#2899 ,cialis, http://strikezonevideo.com/#2899 ,viagra, http://sokosfishingcharters.com/#2899 ,viagra, http://visioitkit.com/#2899 ,cialis,

등록자 : viagra | 등록일 : 2010-06-08

Hello!
http://seancefiction.com/#5691 ,viagra, http://raqsbastet.com/#5691 ,viagra, http://wildcareafrica.org/#5691 ,cheap viagra, http://fromdoctor.net/#5691 ,cheap cialis, http://5man3.com/#5691 ,cialis,

등록자 : cheap_viagra | 등록일 : 2010-06-09

Hello!
http://nwcbackstage.com/#755 ,cheap viagra, http://visitchinaandjapan.com/#755 ,buy cialis, http://hqpillsonline.net/#755 ,order cialis, http://cocolai.com/#755 ,cheap viagra, http://rxsolution.net/viagra.php#755 ,viagra,

등록자 : buy_cialis | 등록일 : 2010-06-11

Hello!
http://tyttojentalo.net/#342 ,buy cialis, http://candotalks.com/#342 ,viagra, http://noprescriptionpills.org/#342 ,purchase cialis, http://emilyumbria.org/#342 ,order viagra,

등록자 : cialis | 등록일 : 2010-06-11

Hello!
http://gezikulubum.com/#6303 ,cialis, http://eikros.com/#6303 ,buy viagra, http://cheapviagrawww.com/#6303 ,purchase viagra, http://generictabs.org/#6303 ,cheap viagra, http://xtqxmz.com/#6303 ,purchase cialis,

등록자 : cialis | 등록일 : 2010-06-15

Hello!
http://bondingoverbooks.org/#5059 ,cialis, http://giorgoslianos.net/#5059 ,cialis online,

등록자 : buy_viagra | 등록일 : 2010-06-18

Hello!
http://enegocios.org/#6728 ,buy viagra, http://cannon-hygiene.net/#6728 ,cheap viagra,

등록자 : cialis | 등록일 : 2010-06-18

Hello!
http://bonoboinnovations.com/#1537 ,cialis, http://aim-trainings-inc.org/#1537 ,cialis,

등록자 : cialis | 등록일 : 2010-06-21

Hello!
http://acroperu.com/#8250 ,cialis, http://fedelucate.com/#8250 ,viagra, http://bierverliesmeter.com/#8250 ,viagra,

등록자 : viagra | 등록일 : 2010-06-23

Hello!
http://gringosvb.com/#2772 ,viagra, http://backtoschoolblast.com/#2772 ,cialis, http://lascofradias.info#2772 ,cialis, http://naszeaukcje.com#2772 ,viagra,

등록자 : viagra | 등록일 : 2010-06-24

Hello!
http://somdexpo.com/#2855 ,viagra, http://prsagulfcoast.org/#2855 ,cialis, http://picchipacchi.com/#2855 ,cialis, http://azoocamail.com#2855 ,cialis online,

등록자 : pneubrebeem | 등록일 : 2011-02-20

internet poker site review limit no poker strategy 4 0 poker rng poker rules omaha fitz bejeweled games casino table rental raleigh nc casino michigan city amsterdam casino holland casino edmonton poker room naruto flash game dune game victorian poker championships casino chip trick ca state lotto results card casino game master online buyonline casinofor available grand victoria casino rising sun indiana mohegan sum casino texax holdem poker live online poker game what is the best poker simulator online casino regulated 100 casino deposit no top blackjack2 without internet freeroll poker how to burn 360 games pokernow jackpot gambling strategy cards cliff note for the outcast of poker flat casino no deposit bonus blog free las vegas slot gambling leave reply site winning texas lotto number babies games online free gambling no download station casinos inc notebooks that have type ii laptop slot dufferin games canada casinos del litoral building car slot file log party poker blue lake casino job offers poker instructional dvd scary maze game free trial golden nugget casino reno medieval slots 2.2 by tnt casino thunderbird west wild craps table height usa online casinos free cash ben 10 - game grand lake casino grove ok mississippi poker free casino craps to download poker satellite events immokalee casino tattslotto winning numbers poker instructions vidio royal philips electronics airplane games online online casino legality big casino gambling lasvegascasinomania.com money online online win uk lotto draws download texas hold em poker casino foxwoods hotel near slot machine com casino in island red treasure wing what are the best games available for htc touch hd eurolotto poker bots forum slot cars uk super lottery results basic blackjack tips pogo slots psp world poker tour jackpotter device best online blackjack casinos poker downloads for compaq poker rroms downtown las vegas blackjack conditions venetian hotel casino 2006 54 e link poker jackpot s t trackback x light blue poker chips aladdin casino planet hollywood waterpark casino hotels resorts htf game pc download casino charleston south carolina lotto rag riches casino slot machines bionicle games online strip poker free mac runescape money making guide f2p download spiderman arcade game statistiques poker no deposit poker chips river boat gambling indiana 2001 casino hoyle cool poker stuff comment leave poker virtual craps one roll bet 3 way 6 cooking games come lotto numbers for october 19 internet casinos and free full games cbs chess game play julia taylor casino athlon slot a motherboard borgata hotel casino spa atlantic city nj mount airy casino concert tower games hoyle demo 2003 crack brand new no deposit casino bonus cell phone games compulsive gambling treatment center casino holdem poker slot texas yourbestonlinecasino jackpot bonus casino feature machine slot online adult cloth striping games math bingo sheet how to play wii backup games cyber gambling black jack web server at portofinocasino