조세특례제한법 등의 개별 법령의 실질적 감면 규정이 개정되지 않아 세제혜택을 받는 기업은 전무한 것으로 나타났다.
It was found that there were no companies receiving tax benefits because the actual reduction and exemption regulations of individual laws such as the Restriction of Special Taxation Act were not revised.