Article 25 (Delegation of Affairs)
Affairs concerning the reduction of or exemption from City taxes under this Ordinance shall be delegated to the head of any Gu concerned, who shall deal with those affairs.
Article 26 (Application for Reduction or Exemption and so on)
(1) Those persons who intend to be granted the reduction of or exemption from City taxes under this Ordinance shall submit to the head of any Gu concerned an application for the reduction of or exemption from a tax of the Incheon Metropolitan City as prepared in accordance with the attached Form, accompanied by other documents capable of verifying the reasons for such reduction or exemption: Provided, That in any case as stated in Chapter Ⅱ and in case of the vehicle tax, the urban planning tax and the common facility tax, even if that application is not submitted, he/she may, ex officio, grant the reduction of or exemption from them when such reasons come to his/her knowledge.
(2) If an application is submitted to the head of any Gu concerned under paragraph (1), he/she shall investigate and determine whether or not to grant the reduction of or exemption from City taxes and inform the applicant concerned thereof.
Article 27 (Submission of Materials concerning Reduction or Exemption) Any person who is granted the reduction of or exemption from City taxes
under this Ordinance shall submit the materials related to such reduction or exemption to the head of any Gu concerned. In this case, the provisions of
Article 295 of the Local Tax Act shall apply mutatis mutandis to such submission.
Article 28 (Return and Payment of Exempted or Reduced Tax Amount)
If, after the acquisition tax or registration tax on any article is reduced or it is exempted therefrom under this Ordinance, the said article becomes subject to the imposition or additional collection of the acquisition tax or registration tax, the provisions of Articles 120 (3) and 150-2 (3) of the Local Tax Act shall apply, and if the person obliged to pay the acquisition tax or registration tax fails to fulfill any of his/her obligations to make a return or payment, the provisions of Articles 121 (1) and 151 of the Local Tax Act shall apply.
Article 29 (Exclusion from Repeated Reduction or Exemption)
If one taxable object is subject to two or more provisions concerning the reduction or exemption, the provisions of Article 294 of the Local Tax Act shall apply.
Article 30 (Enforcement Rule)
Necessary matters concerning the enforcement of this Ordinance shall be provided for by rule of the Incheon Metropolitan City.
ADDENDA
(1) (Enforcement Date) This Ordinance shall enter into force on January 1, 2004.
(2) (Transitional Measures concerning Rental Houses) With respect to a multi-family residential building which is more than sixty square meters but not more than eighty-five square meters in exclusively-used area per
household and which is acquired by a rental housing business operator making an initial agreement on sale in lots with any other rental housing business operator or owner of that multi-family residential building obtaining the approval for a housing construction business plan or permission for such construction before this Ordinance enters into force for lease until December 31, 2005, the previous provisions shall apply notwithstanding the amended provisions of Article 15.
(3) (General Transitional Measures) any City tax which becomes subject to the reduction, exemption or additional collection because there occur the reasons therefor under this Ordinance while it is in force, shall, even after the expiration of the time limit for application of this Ordinance, be subject to such reduction, exemption or additional collection under this Ordinance.
ADDENDUM <Ordinance No. 4190, May 25, 2004>
This Ordinance shall enter into force on the date of its promulgation.
ADDENDA <Ordinance No. 4160, Dec. 30, 2003>
(1) (Enforcement Date) This Ordinance shall enter into force on January 1, 2004.
(2) (General Transitional Measures) any City tax which becomes subject to the reduction, exemption or additional collection because there occur the reasons therefor under this Ordinance while it is in force, shall, even after the expiration of the time limit for application of this Ordinance, be subject
to such reduction, exemption or additional collection under this Ordinance.
ATTACHED FORM
APPLICATION FOR REDUCTION OF OR EXEMPTION FROM TAX OF INCHEON METROPOLITAN CITY
Period Dispo Seven D
Applicant
Full Name (Name of Juristic Person)
Resident Registration Number
(Juristic Person R e g i s t r a t i o n Number)
Address Object of
Reduction or Exemption
Place
Category Area
(Quantity)
Contents of Reduction
or Exemption
Tax Items Subject to R e d u c t i o n
o r
Exemption
Taxable Year
Half-yearly Portion
Tax Base
Amount won
Reduction or Exemption Classification Initially
Determined Tax Amount
won
Intended Tax Amount of Reduction or
Exemption
won
Grounds for Reduction or Exemption
Article of the Incheon Metropolitan Ordinance on Tax Reduction Exemption
I hereby apply for the reduction of or exemption from a tax of the Incheon Metropolitan City stated above under Article 28 of the Incheon Metropolitan Ordinance on Tax Reduction
Exemption.
Date of Application :
Applicant (Signature)
To : Head of ○ ○ G u
Required Documents
Fees Free ※ In case of an application for the reduction of or exemption from the acquisition tax or registra
tax on a vehicle, such application shall, "without any delay", be dealt with.
INCHEON METROPOLITAN CITY ORDINANCE ON THE CONSTRUCTION PROMOTION OF SONGDO KNOWLEDGE AND INFORMATION INDUSTRY COMPLEX
Enacted by Ordinance No. 3481, Oct. 30, 2000 Amended by Ordinance No. 3717, Jan. 12, 2004
CHAPTER Ⅰ GENERAL PROVISIONS
Article 1 (Purpose) The purpose of this Ordinance is to contribute to the development of economy in the Incheon region and the enhancement of competitiveness of national industry, by promoting the construction of a Songdo Knowledge and Information Industry Complex as well as by actively fostering the knowledge and information industry to improve the industrial structure of Incheon to a high degree and to develop Incheon Metropolitan City (hereinafter referred to as the "City") into a hub of high-tech industry and international exchange.
Article 2 (Definitions) The definitions of terms used in this Ordinance shall be as follows:
1. The term "knowledge and information industry" means the knowledge industry provided in subparagraph 2 of Article 2 of the Industrial Sites and Development Act and any other industry related to information and communication provided in subparagraph 3 of Article 2 of the Framework Act on Informatization Promotion;
2. The term "Songdo New Town" means any area which the Mayor of
Incheon Metropolitan City (hereinafter referred to as the "Mayor") creates by reclaiming land from the branch of Dongchun-dong, Yeonsu-gu, Incheon in accordance with the Public Waters Reclamation Act in order to develop that City into a hub of high-tech industry and international exchange;
3. The term "Songdo Knowledge and Information Industry Complex (hereinafter referred to as the "Songdo Complex")" means any industrial complex which is constructed in Songdo New Town in accordance with the Industrial Sites and Development Act and the Act on Special Cases for Support of Industrial Technology Complexes in order to promote the knowledge and information industry;
4. The term "Songdo Techno Park" means any industrial technology complex which is constructed under Articles 2, 4 and 6 of the Act on Special Cases for Support of Industrial Technology Complexes;
5. The term "project performer" means any performer of an industrial complex development project provided in Article 16 of the Industrial Sites and Development Act;
6. The term "venture business" means any business provided in Article 2 of the Act on Special Measures for the Promotion of Venture Businesses;
and
7. The term "site for international exhibition and exchange" means any site for facilities related to international exchange and cooperation which is developed in a complex.
Article 3 (Fundamental Direction of Implementation of Projects) (1) The Songdo Complex shall be constructed by stages, taking into account the
demand for occupation as well as financial conditions of the Incheon Metropolitan Government.
(2) The Songdo Complex shall be constructed as a high-tech complex integrating facilities for research, development, education and production of high technology and high-tech products provided in Article 5 of the Industrial Development Act.
(3) In order to promote the construction of the Songdo Complex, the assistance to a project performer, the inducement of major research, development and education facilities and the training of manpower to be engaged in any relevant industry shall be carried out.
CHAPTER Ⅱ SONGDO KNOWLEDGE AND INFORMATION INDUSTRY