법인세 환급금 반환
1.(a)
The Plaintiff (Counterclaim Defendant), the Defendant (Counterclaim Plaintiff Co., Ltd.), amounting to KRW 403,291,359, respectively.
A principal lawsuit and a counterclaim shall be deemed simultaneously.
1. Basic facts
A. The Plaintiff is a company that creates profits by providing educational services related to the employment and occupation of erospants, a affiliate company.
(Change) Trade name after Change: (a) the company shall sell the case rinks Co., Ltd. (hereinafter referred to as “subject company”) and the company’s future cassets (hereinafter referred to as “Scassets”) shall be selected as a manager in charge of sale, and the sale of them shall be carried out on November 6, 2012; (b) the company is selected as a priority negotiating party for the sale of stocks of the subject company; and (c) the company is selected as a priority negotiating party for the sale of stocks of the subject company; and (d) the M&A MU M&A is operated between Scassets: an understanding angle between Scassets:
At the time of the conclusion of the above MOU, the Plaintiff owned 13,90,516 shares of the shares issued by the subject company, which correspond to 75.92% of the total number of shares issued by the subject company, and determined the value of the total shares issued by the subject company as KRW 1,25.5 billion ($ 6,854 per share) after consultation with the Scence., and decided to adjust the amount through a detailed inspection.
(MU Article 3). However, until the closing date of the transaction, if a loan of 5.3 billion won to the target company is not recovered, it shall be deducted, and if there are shares of the target company acquired additionally from other shareholders and held by the plaintiff by the date of the conclusion of the stock transaction, it shall be the amount discounted by 10% (value 13.0 billion won per total issued shares of the target company, value 6,170 won per share).
(A) The evidence No. 10 was concluded.
B. On February 7, 2013, the Plaintiff sold 14,109,916 shares (hereinafter “subject shares”) out of total 18,310,153 shares issued by the subject company to the Defendants to the Defendants at KRW 67,247,859,656 ( KRW 4,766 per share) (hereinafter “instant share sales contract”).