부가가치세부과처분취소
1. On June 1, 2017, the Defendant imposed a value-added tax of KRW 35,908,570 on the Plaintiff for the first term of 2016.
1. Details of the disposition;
A. The Plaintiff, established on May 2, 2003 and engaged in the manufacture and sale of electronic parts, etc., and applied for commencement of rehabilitation procedures on September 16, 2015 as Daegu District Court 2015 Gohap134 on the ground of the business difficulties.
The Plaintiff was decided to commence rehabilitation procedures on October 22, 2015, and was decided to authorize the rehabilitation plan on May 9, 2016 by the said court.
(hereinafter referred to as the “instant rehabilitation plan”), which is authorized as above, B.
With respect to the method of changing the right to rehabilitation claims and the repayment thereof, the rehabilitation plan of this case determined that the amount calculated by the ratio of 10.8198% to the principal of the bonds shall be paid in cash, the remaining principal of the bonds not paid in cash shall be paid in full, and the amount of the remaining principal of the bonds shall be paid in full, and the amount of 300 common share per share per 10,000 common share after the authorization of the rehabilitation plan shall be reduced.
C) 10,000 4 E 25,72,72,29,48 34,722 115,150,50,002 C 19,084,813 60,908 60,000 30,425 302 10,000 4 E 25,772,2902,290222 39,0000 395,107,97639,504130,30,0000 after the consolidation of the number of stocks for debt-to-equity swap after the consolidation of the number of stocks for debt-to-equity swaps
C. Meanwhile, B Co., Ltd, C Co., D Co., Ltd, and E Co., Ltd. (hereinafter “each of the instant creditors”) held rehabilitation claims against the Plaintiff. However, around June 10, 2016 according to the instant rehabilitation plan, the amount equivalent to 10.8198% of the principal of each of the bonds was repaid in cash. Each of the remaining claims was converted into equity shares of KRW 10,000 as follows, and the shares converted into equity shares were reduced at the rate of 300:1.
The amount of bad debt tax deducted from the date when the bad debt becomes final and conclusive on the date of mutual supply 1 B (ju) on August 31, 2015, as follows: < Amended by Act No. 1347, May 9, 2016; Act No. 13475, May 23, 2016; Act No. 1374, May 25, 2016; Act No. 13748, May 19, 2016; Act No. 13737, May 19, 2016; Act No. 13738, May 19, 2016; Act No. 1374, Apr. 21, 2016; Act No. 13473, Apr. 25, 2016; Act No. 13715, Feb. 23, 2015; Act No. 13839, Mar. 39, 2017>
D. Each obligee of this case.