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(영문) 서울행정법원 2013.08.21 2013구합7544

법인세부과처분취소

Text

1. The Defendant’s corporate tax of 5,875,490,220 won for the business year 2009 and the business year 2010 for the Plaintiff on November 16, 201.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that mainly runs a real estate development project, housing construction project, apartment sale business, etc. and is a joint executor of a C urban development project (hereinafter “instant project”), the business area of which is one of 659,235 square meters in Yongsan-gu, Yongsan-gu, Incheon Metropolitan City.

B. From January 2007 to February 2, 2007, C’s head D, the implementer of the instant project, sold the land owned by the Plaintiff in F’s name to the Plaintiff at KRW 16 billion, and the Plaintiff was demanded to sell the land at KRW 16 billion in comparison with the money that the purchase price was paid to the Plaintiff who refused the initial sale of the land, but was refused to demand a demand for the payment of KRW 1 million per square year. However, the Plaintiff refused to perform his duties as the president of the instant project, and threatened the Plaintiff to prevent the instant project by collectively mobilization of human rights affected persons affected by Hansens who reside in G who were their representative.

3. 5. The Plaintiff was paid KRW 4 billion under the name of the transaction balance.

The crime of this case is "the crime of this case" and the plaintiff's '4 billion won' paid to D.

C) Since then, D was indicted for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery) in which the instant criminal facts were revealed, and the facts charged of indictment, applicable provisions, and name of the crime were changed due to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Bribery) in the first instance trial process. D. The Seoul Central District Court, which was the cause of the first instance trial, sentenced D on May 27, 2011 a conviction of two and a half years of imprisonment (2010 Gohap1674) against D. On August 11, 2011, the Seoul High Court, which was the appellate court, reversed the first instance judgment and sentenced D to two years and six months of imprisonment and four years of suspended execution (201No1541), and the said appellate judgment became final and conclusive on the 19th day of the same month.

E. The plaintiff deemed 4 billion won as a construction support for the business year 2007 and 2.