법인세부과처분취소
1. The Defendant’s corporate tax for the business year 2,153,294,743, and additional tax for the business year 2012 against the Plaintiff on September 2, 2013, KRW 960,80,114.
1. Details of the disposition;
A. The Plaintiff is a corporation established on July 30, 2003 for the purpose of manufacturing, selling, etc. software.
B. On July 16, 2010, the Plaintiff entered into an agreement with the UN Development Co., Ltd. (hereinafter “NE”) to lend KRW 6 billion (12% per annum, maturity date October 31, 2010) and an agreement to additionally lend KRW 1 billion for the UN Development (1 billion per annum, 12% per annum, maturity date, October 31, 2010) on September 15, 2010. The UN Development borrowed KRW 7 billion as above to the Plaintiff and offered it as security for KRW 210,000 (hereinafter “the instant golf membership”).
C. On March 16, 2011, the Plaintiff, who was not paid principal and interest from the UN Development, drafted a written consent to the transfer and disposal of collateral with the following content, with the Plaintiff’s creditor and the Samyang Plastic observer Co., Ltd. (hereinafter “TBS”).
The Plaintiff agrees to transfer or dispose of all or part of the rights and obligations of the security to a third party in accordance with the instant golf membership transfer agreement between the Plaintiff and the UN Development. The Plaintiff shall recognize the transfer or disposal of the said security, and shall cooperate necessary for the transfer or disposal to be effective and lawful.
On April 24, 2012, the Plaintiff drafted an agreement with the Vienna Development as follows:
As of the date of this contract, the UN Development did not pay to the Plaintiff the total amount of KRW 7 billion and interest accrued on July 16, 2010 and September 15, 2010.
The United Nations Development offered the Plaintiff the instant golf membership as security.
The plaintiff intends to transfer the golf membership of this case, which is provided as security by the UN Development, to the name of the plaintiff as part of the recovery of the claim of the UN Development.
Article 1 (Agreement Terms and Conditions) (1) The whole principal and interest due until October 1, 2013 (hereinafter “payment deadline”) shall be paid to the Plaintiff in full.