법인세부과처분취소
1. The part of the judgment of the first instance against the plaintiff shall be revoked.
2. The business year that the Defendant rendered to the Plaintiff on April 1, 2010.
1. The following facts are acknowledged in full view of the statements in Gap evidence 7, Gap evidence 9-1, Eul evidence 1, 2 and the purport of the whole pleadings.
[1] On January 20, 2004, MM Korea Co., Ltd. (hereinafter “MM Korea”) completed the registration of preservation of ownership with respect to the building “A logistics center” located in Pakistan (hereinafter “instant building”).
As to the building of this case, IM Korea had the first priority in the registration of creation of the right to collateral security of KRW 7,00,000,000 for the National Bank of Korea (hereinafter “National Bank of Korea”), the National Bank of Korea (hereinafter “National Bank of Korea”), and had the second priority in the registration of creation of the right to collateral security of KRW 23,561,902,875 for the Plaintiff in the future
On October 26, 2004, the Plaintiff transferred to the National Bank the amount of KRW 4,420,000,000 out of the above second-class collateral security.
[2] On November 24, 2004, the Plaintiff applied for an auction of the instant building as the second-class collateral security court B, which was the court of the Republic of Korea District Court. On December 2005, the Plaintiff was awarded a successful bid of KRW 26,50,000,000 for the price of the instant building.
Pursuant to the distribution schedule of December 28, 2005, pursuant to the above auction procedure, 100% of the amount of the secured debt of the first priority mortgage was distributed to △△△△△△△△△△△△△△△, and the Lessee, etc. was distributed to 100% of the amount of their claims. As above, the national bank, which received part of the second priority mortgage claim from the Plaintiff, received 100% of the maximum amount of the secured debt of the second priority mortgage and 100% of the amount of the secured debt of the second priority mortgage claim of 1,521,690,584 won, and the Plaintiff, the second priority mortgagee, who was the △△△△△△△△△△△△△△△△, received dividends of KRW 19,141,902,875 won, 16,67,207,377 won, which is the 87.12% of the secured debt amount of the second priority mortgage.
[3] As a result of the above distribution, the Plaintiff could not recover KRW 569,406,675, which is the sum of KRW 7,757,701,044 related to the debt guaranteed by the △△ National Bank from IM Korea, and KRW 213,405,752 related to the new construction of the instant building and KRW 356,00,928 related to the construction of the instant building.
The Plaintiff is as above.