공탁금 출급청구권 확인
1. All of the plaintiffs' lawsuits against defendant law firm J are dismissed.
2. The plaintiffs and the defendant's bankruptcy debtor H.
1. Basic facts
A. H Co., Ltd. (hereinafter “H”) 1 grounds for the occurrence of the national tax refund claim
(2) The apartment sales business, etc. (hereinafter referred to as the “instant apartment”) shall be the apartment sales business, etc. (hereinafter referred to as the “instant apartment”) in Yongsan-gu, Yongsan-gu.
2) On August 1, 2013, H filed a lawsuit seeking revocation of each of the above dispositions of imposing corporate tax (hereinafter referred to as “relevant administrative cases”) by asserting that: (a) around August 2013, 2013, H filed a lawsuit against the head of the regional tax office of the regional tax office, the disposition of imposing corporate tax against H on February 13, 2012, which was rendered by the head of the regional tax office to H on February 13, 2012, the disposition of imposing corporate tax for the business year of 2009 and 2010, which was made against H on February 13, 2012 by the head of the regional tax office; (b) without deducting from the amount of delayed compensation, the obligation to pay occupancy subsidies, the obligation to pay the amount of guarantee due to the premium guarantee agreement, etc. to the buyers of the instant apartment; and (c) asserting that the scheduled cost for the construction of the instant apartment is partially
(B) (No. 11) 3) However, nine financial institutions, including M organization, etc., which had a loan claim against H from December 2, 2013 to December 2014, which had been pending in the first instance of the relevant administrative case, had cancelled the sales contract with 1,281 household among the buyers of apartment buildings of this case where the balance was unpaid in subrogation of H in order to preserve the claim for the said loan. On February 3, 2014, H filed a request for correction of corporate tax for the year 2008 to 2010 on the ground of the cancellation of the sales contract. On April 11, 2014, the former director of the tax office rejected the request for correction on the ground that the time when profits and losses accrue, rather than the date of cancellation of the contract, should be deemed as the business year 2013 and 2014 (No. 11) 4).
C. As seen in paragraph 1, H is appointed as a trustee in bankruptcy on August 27, 2014 due to the declaration of bankruptcy.