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(영문) 제주지방법원 2017.09.13 2015구합5560

종합소득세경정거부처분취소

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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On December 1, 2005, Plaintiff A entered a stock company C (a construction business, housing construction business, golf course construction business, hotel construction business, and container construction business; hereinafter “C”) and was appointed as a director on April 13, 2007, and was in charge of the affairs of authorization and permission related to D district tourism approval. After the approval of the project, Plaintiff A was in charge of the overall affairs of E golf course construction fund construction after the completion of the golf course, Plaintiff A was in charge of the affairs of promoting D district tourism development projects, such as taking overall charge of the Defendant’s funds and accounting after the completion of the golf course. In the second-stage project implementation, Plaintiff A was in charge of the affairs of promoting D district tourism development projects.

B. On December 1, 2005, Plaintiff B joined C and was dismissed on April 13, 2007 as a director on July 31, 2010, and was in charge of authorization and permission related to the approval of D district tourism. After the approval of the project, Plaintiff B was in charge of planning and planning management, construction and cost management of E golf courses. After completion of the golf course, Plaintiff B was in charge of performing the two-stage project.

C. On October 8, 2007, the Plaintiffs concluded an agreement with C as follows (hereinafter “instant agreement”).

D. Pursuant to the following arrangements, the term “A” (hereinafter the same shall apply) and “B” (referring to the plaintiff and F; hereinafter the same shall apply) shall:

Article 1 “A” and “B” agree to pay “B” to “B” for the implementation of the D Tourist Zone Project, and “B” for “B” for the purpose of recognizing the general terms of its oral promise and as a result, the amount of F1.2 billion won each, and the Plaintiffs shall be one billion won each, and if deemed necessary to pay F.D., the amount of additional KRW 200 million each, shall be paid to the Plaintiffs”.

Article 2 The payment method and time of the payment under Article 1 above shall be agreed upon as follows. (A) The balance of KRW 200 million shall be paid not later than December 31, 2007. (b) The corporation shall pay the balance of KRW 1 billion from 2008 to 2008 or every half year.