기술혁신형 중소기업 인수·합병 지원세제 사후관리 방법 개선 및 적용기한 연장(조특법 §12의3, §12의4)

④ 기술혁신형 중소기업 인수·합병 지원세제 사후관리 방법 개선 및 적용기한 연장(조특법 §12의3, §12의4) <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:222.53pt;height:17.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:222.53pt;height:17.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:222.53pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:222.53pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:222.53pt;height:464.44pt;padding:1.41pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> <p class="0" style="line-height:150%;margin-left:22.6pt;text-indent:-22.6pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.5pt;font-weight:bold;font-size:15.0pt;">□ 내국법인이 기술혁신형 중소기업을 합병하거나 주식 인수하는 경우 기술가치금액*의 10%를 법인세 세액공제  * 특허권 등 평가액 또는 기업 순자산시가의 130% 초과액 (주식인수시에는 인수지분율을 곱한 금액) <p class="0" style="line-height:150%;margin-left:31.7pt;text-indent:-31.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.4pt;font-weight:bold;font-size:15.0pt;"> ㅇ 주식 인수시 지분율 요건  <p class="0" style="line-height:150%;margin-left:32.5pt;text-indent:-32.5pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:13.0pt;"> - 지분율 50% 이상 취득 (경영권 인수시에는 30% 이상)  ㅇ 사후관리 방법<p class="0" style="line-height:150%;margin-left:31.7pt;text-indent:-31.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.7pt;font-weight:bold;font-size:13.0pt;"> <p class="0" style="line-height:150%;margin-left:31.7pt;text-indent:-31.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.7pt;font-weight:bold;font-size:13.0pt;"> <p class="0" style="line-height:150%;margin-left:31.7pt;text-indent:-31.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.7pt;font-weight:bold;font-size:4.0pt;">   - 5년 내 지분율 감소시 공제세액 전액 추징   <p class="0" style="line-height:150%;margin-left:34.4pt;text-indent:-34.4pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;vertical-align:super;font-size:15.0pt;"> ㅇ (적용기한) ‘18.12.31.</td><td style="width:222.53pt;height:464.44pt;padding:1.41pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> □ 사후관리 방법 개선 및 적용기한 3년 연장<p class="0" style="line-height:150%;margin-left:24.3pt;text-indent:-24.3pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;"> <p class="0" style="line-height:150%;margin-left:24.3pt;text-indent:-24.3pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;"> <p class="0" style="line-height:150%;margin-left:24.3pt;text-indent:-24.3pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;"> <p class="0" style="line-height:150%;margin-left:24.3pt;text-indent:-24.3pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;"> <p class="0" style="line-height:150%;margin-left:24.3pt;text-indent:-24.3pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;"> <p class="0" style="line-height:150%;margin-left:24.3pt;text-indent:-24.3pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;">   <p class="0" style="line-height:150%;margin-left:31.7pt;text-indent:-31.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:15.0pt;"> ㅇ (좌 동)     ㅇ 사후관리 방법 개선 <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:13.03pt;height:21.31pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle"> </td><td style="width:13.03pt;height:21.31pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:solid #000000 0.28pt;border-right:none;" valign="middle"> </td><td rowspan="2" style="width:189.09pt;height:57.32pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle">지분율 요건 유지 못한 경우 : 공제세액 전액 추징</td></tr><tr><td style="width:13.03pt;height:36.01pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:13.03pt;height:36.01pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:none;" valign="middle"> </td></tr><tr><td style="width:13.03pt;height:29.80pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:none;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:13.03pt;height:29.80pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.85pt;border-right:none;" valign="middle"> </td><td rowspan="2" style="width:189.09pt;height:57.32pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle">지분율 요건 유지한 경우 : (공제세액×감소한 지분율) 추징</td></tr><tr><td style="width:13.03pt;height:27.52pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle"> </td><td style="width:13.03pt;height:27.52pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.85pt;border-left:none;border-bottom:none;border-right:none;" valign="middle"> </td></tr></tbody></table>   ㅇ ‘21.12.31.</td></tr></tbody></table> <개정이유> M&A를 통한 기술거래 활성화 지원 <적용시기> ‘19.1.1. 이후 사후관리 사유가 발생하는 경우부터 적용