법인세경정거부처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On December 6, 2004, the Plaintiff entered into a sales contract for the transfer of land B and four parcels owned by the Plaintiff (hereinafter referred to as “the instant real estate”), and completed on May 20, 2005, A on May 20, 2005. On September 14, 2005, A completed the registration of creation of a mortgage over the maximum debt amount of KRW 500 million with the instant real estate as joint collateral.
B. On March 31, 2006, the Plaintiff reported and paid corporate tax by including the sales price of the instant real estate in gross income of KRW 1.5 billion when filing a corporate tax return for the business year 2005.
C. A carried out the construction of a commercial building on the ground of the instant real estate. On May 22, 2006, C Co., Ltd. (hereinafter “C”), a contractor of the said construction, performed the registration procedure for cancellation of the right to collateral security with respect to the instant real estate. On October 31, 2006, C entered into an implementation agreement with the Plaintiff to pay KRW 50 million to the Plaintiff by October 31, 2006, and C, a private owner or an executive officer of A, jointly and severally guaranteed the said contractual obligation against the Plaintiff.
The plaintiff was paid a total of KRW 270 million from July 14, 2006 to June 26, 2007 by C or A, but did not report corporate tax for the above KRW 270 million.
E. On November 27, 2008, the Plaintiff and C did not pay the remainder of KRW 280 million out of the above KRW 550 million, and filed a lawsuit claiming the payment of KRW 280 million as joint and several surety debt and damages for delay against D, etc., which are joint and several surety (Ulsan District Court 2008Gahap1206), and was awarded a favorable judgment on November 27, 2008, that “D, etc. jointly and severally with the Plaintiff and jointly pay to the Plaintiff the amount of KRW 280 million and the amount calculated at the rate of KRW 5% per annum from June 27, 2007 to the date of full payment.”
For this, E and F appealed, and from the appellate court (Seoul High Court 2009Na419) to November 2009.