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(영문) 춘천지방법원 2016.06.22 2015구합5250

가산세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The acquisition of shares and management rights also enter into a contract and receive performance guarantee 1) B Co., Ltd. (hereinafter “B”).

(2) Around April 2008, around April 2008, the Plaintiff made use of Emersive compound (MG-Si) extracted from a mine as its main ingredient, and made use of Emersive compound (SI2) as its main ingredient. It is a material used as the presence fee for polymerson, the core material of solar batteries batteries. It is a company established for the purpose of producing and selling B, and the Plaintiff is the representative director of B. Since around 2008, B promoted the business of producing and selling mersive compound by developing and using Chinese mersive mine from around 2008. B) B and C on July 23, 2009 (hereinafter “Non-Party Company”) and “B shall appoint a person designated by the Non-Party Company at a temporary general meeting of shareholders, and the Non-Party Company shall invest KRW 10 billion in the manner of participating in capital increase in B’s capital increase.”

(C) On July 23, 2009, the Plaintiff prepared a written agreement on acquisition of shares and management rights and an additional agreement on acquisition of shares and management rights (hereinafter “instant agreement on acquisition of shares and management rights of this case”) with the non-party company on July 23, 2009, stating that “the Plaintiff shall transfer the Plaintiff’s share B 967,082 shares (the share ratio of 37.195%) and the Plaintiff’s management rights (which means the appointment of directors by the non-party company at the temporary shareholders’ meeting) to the non-party company at KRW 5 billion (hereinafter “instant agreement on acquisition of shares and management rights of this case”).

A) The main contents of the instant agreement and the instant additional agreement are as follows (hereinafter referred to as “instant agreement,” including the agreement and additional agreement on the acquisition of shares and management rights in the instant case.

(1) Article 4(1) of the Agreement on Acquisition of the Shares and Management Right of this case (the method of payment) (1) "B (foreign company; hereinafter the same shall apply)" is a performance bond of this contract, which is KRW 1,000,000 ( KRW 1,000,000,000) as the performance bond of this contract on the date of conclusion of this contract, and is equal to

payments to "....."

(2)