법인세경정거부처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Grounds for the rejection disposition of this case
A. On March 28, 2007, the Plaintiff is a special purpose company established for the purpose of the Incheon Free Economic Zone B development project under the Special Act on Designation and Management of Free Economic Zones (hereinafter “instant project”).
The shareholder composition of the plaintiff is as follows.
Co., Ltd. 26.95 E Co., Ltd. 13.4 3.62
B. On September 8, 2016, the Plaintiff: (a) sold the sum of 180,913 square meters of ten parcels, including Dwork, the Plaintiff’s shareholder, and Jung-gu, Incheon, Jung-gu, Incheon (hereinafter “instant land”); (b) entered into a contract with the following conditions (hereinafter “instant sales contract”; and (c) entered into a contract with the Plaintiff (hereinafter “instant sales contract”); and (d) completed the registration of ownership transfer of the instant land and the payment of the instant transfer value, etc. on September 9, 2016 under the name of Dwork.
Article 5 (Sale and Buyer's Other Obligations) (1) The seller shall assist the buyer in re-sale of the land in this case.
(2) A seller shall receive the full amount of the land purchase price and at the same time repay the full amount of loans to terminate a trust of the land in this case and terminate the trust.
③ The buyer shall make every effort to re-sale the instant land within one year from the effective date of the instant contract.
Provided, That where it is possible to repay a loan of a seller which arrives at September 2017, the period of re-sale may be extended by mutual agreement.
(4) The amount of re-sale shall be at least the appraised value at the time of sale, and the conditions of sale shall be subject to consultation with the seller on the sale, so that it may be sold at least the base price for the sale of land attached thereto (Added 2, 32,847,052,00
(5) Notwithstanding the provisions of paragraph (4) of this Article, where necessary for the promotion of market conditions and sale, a purchaser shall be entitled to separate category 2 in consultation with a seller.