beta
(영문) 서울행정법원 2021.03.18 2020구합64668

부가가치세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff, a non-listed corporation established around June 198 for the purpose of engaging in the business of manufacturing and selling electronic communications equipment, etc., led to the financial distress situation due to loss of overseas works, decline in the unit price of communication facilities, increase in the unit price of revenue, failure to recover sales claims, etc., on March 13, 2017, the Plaintiff filed an application for commencement of rehabilitation procedures with the Seoul Bankruptcy Court (1,0055 meeting 2017).

2) On November 24, 2017, the Seoul Bankruptcy Court decided to authorize the rehabilitation plan for the Plaintiff, and thereafter, the Plaintiff divided part of the business division in accordance with the authorized rehabilitation plan (hereinafter “instant rehabilitation plan”) and established B Co., Ltd. on December 20, 2017.

3) The Plaintiff, separate from the said newly incorporated company, left the company surviving the division, continued the rehabilitation procedure and was decided to terminate the rehabilitation procedure on January 15, 2018.

B. Issuing new shares following a conversion into equity and free conversion into equity - the issuance of new shares through a conversion into equity - the issuance of rehabilitation claims (loan bonds, commercial transaction bonds, indemnity bonds, and bonds by related parties): The types of shares: registered ordinary shares [this case’s rehabilitation plan becomes effective on the effective date of reduction of capital due to the conversion into equity - the reduction of capital due to the conversion of equity - the method of the retirement of shares by the conversion of equity - the method of the conversion into equity - the common shares for all shares due to the old shares and the conversion into equity - in all shares issued by the existing shareholders after the conversion into equity - if the amount of outstanding shares becomes final after the conversion into equity - the total amount of outstanding shares due to the conversion into equity - the total amount of common shares for the shares converted into equity - the effect of reduction of capital due to the retirement of shares becomes effective on the date of the issuance of shares under Section 4 of Chapter X of the instant rehabilitation plan (the date on which the debt becomes effective on the date on which the debt becomes effective.