법인세등부과처분취소
1. The judgment of the court of first instance is modified as follows.
A list of the attached Form No. 8 of February 8, 2012, the Defendant against the Plaintiff.
Details of the disposition
The reasoning of this part is that the court's reasoning is the same as that of the judgment of the court of first instance, and thus, this part is cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The reasoning of this court in this part as to the legitimacy of each of the dispositions in this case is as follows, in full view of the following facts: (a) the judgment on the assertion regarding financial advisory fees in the first instance judgment ① 10, 12, 12, 15, 7, and 8, and the whole purport of each of the statements and arguments in the evidence No. 17, 2, 2, 2, 2, 2, 17, 2, 13, 17, and 13, and 420 of the Civil Procedure Act, and the corresponding part of the grounds of the first instance judgment are as follows: (b) the judgment on the assertion regarding financial advisory fees is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
(1) Mutual savings banks are prohibited from running their business directly, such as real estate development business.
Nevertheless, A Group’s major shareholders management B, C, etc. started to participate in the real estate development implementation project to promptly fill out the insolvency caused by so-called IMF, and later, establish and manage SPCs independently for real estate development implementation projects, etc., and then A Group made PF loans to each of the above SPC.
② The Group A concluded a financial advisory service agreement with each SPC on the basis that the bank will receive financial advisory fees from SPC in order to transfer the proceeds from the implementation of the SPC, such as sales proceeds from the operation of the SPC for the real estate development implementation project, to the Group A.
③ On the other hand, a mutual savings bank may not lend at least eight billion won to the same borrower if the BISD ratio does not reach eight percent, and the Financial Supervisory Service shall be less than five percent.