손해배상(기)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. Facts of recognition;
A. On April 20, 2006, the Plaintiff is a person who registered his/her business with the trade name called B medical care center and operates a sanatorium for older persons in Incheon Reinforcement-gun C.
B. On March 29, 2013, the Plaintiff entered into a credit guarantee agreement with the Defendant with the term “10 million won” and the term of the credit guarantee agreement “from March 28, 2013 to March 27, 2014” (hereinafter “the instant credit guarantee agreement”). The instant credit guarantee agreement states that “if the Plaintiff closes down its business or fails to continue to engage in its business for at least three consecutive months, the Defendant shall bear the obligation to repay the amount guaranteed by the Defendant in advance.”
C. On March 29, 2013, the Plaintiff submitted a credit guarantee form under the instant credit guarantee agreement to the new bank, and received a general loan of KRW 100 million from the new bank (hereinafter “instant loan”).
However, under the former Income Tax Act (amended by Act No. 12030, Aug. 13, 2013) and the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24574, Jun. 11, 2013), the Plaintiff became a tax-exempt business operator, who operated a sanatorium for older persons, excluded income generated from long-term care business under the Act on Long-Term Care Insurance for Older Persons from business income. The Plaintiff was issued a identification certificate from the head of Seocheon Tax Office on January 8, 2014, and the existing business registration was cancelled.
E. Meanwhile, the Defendant established internal guidelines to the effect that “an individual who runs a business subject to a credit guarantee is an individual who continues to run a profit-making business for profit, and an individual who operates a unique number certificate cannot be subject to a guarantee”, stating that “the long-term care business operator for the aged provides a guarantee only when holding a business registration certificate and became aware of the closure of business, the elderly long-term care business operator will refund the balance of the guarantee in full
(f).