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(영문) 대전지방법원 2015.01.22 2014구합102011

법인세경정거부처분취소

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1. Each corporate tax indicated on August 2, 2013, which the Defendant filed with the Plaintiff on August 2, 2013.

Reasons

1. The following facts may be acknowledged if there is no dispute between the parties, or if the whole purport of the pleadings is added to the statements in Gap evidence Nos. 1 through 11, 17, 18, 20, 21, 54 (including each number; hereinafter the same shall apply).

On December 13, 2007, the Plaintiff entered into an agreement (hereinafter referred to as the “instant agreement”) with C consortiums comprised of 26 corporations, including B, and the Yongsan-gu Seoul Metropolitan Government D, for the purpose of carrying out the A District Development Project (hereinafter referred to as the “instant project”), and the main contents thereof are as follows.

Article 2 (Definitions of Terms)

4. The term "land subject to trade" means land of 356,492 square meters which is owned by the plaintiff among the land subject to business;

12. The term “project company” means a corporation established pursuant to Article 51bis of the Corporate Tax Act as a corporation established by joint investment between the Plaintiff (if the Seoul Special Metropolitan City (or the Seoul Special Metropolitan City) and the consortium members, the Plaintiff and the Seoul Special Metropolitan City (or E) in order to promote the project.

18. The term “land sales contract” means a contract entered into between the Plaintiff and the project company on the sales of land to be traded by the project company and the purchase by the project company from the Plaintiff.

Article 19 (Establishment of Project Companies) (1) For the implementation of the Project, the Plaintiff and the consortium members shall establish the Project Company within 15 days from the date of conclusion of this Convention, meeting the following requirements:

Article 23 (Land Sales Contracts) (1) The plaintiff and project company shall conclude a land sales contract for land to be traded in accordance with the standards and methods set forth in the following subparagraphs, and all expenses incurred in registering the transfer of ownership shall be borne by the project company:

1.For the successful implementation of the Project, 5% of the entire land to be traded in order to establish a public relations hall.