beta
(영문) 서울행정법원 2013.04.19 2011구합38469

과징금부과처분등취소

Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff and B Co., Ltd. (hereinafter “B”) are affiliated companies belonging to a business group C (hereinafter “C Group”).

B. On August 18, 2010, the Plaintiff purchased D (the alteration E; hereinafter “instant golf course”) 24 personal membership rights from B to 31.2 billion won per unit (1.3 billion won per unit).

C. On August 26, 2011, the Defendant Financial Services Commission purchased membership cards of the instant golf course under substantially unfavorable conditions in light of the ordinary trade terms and conditions, and issued a disposition imposing a penalty surcharge of KRW 1.843 billion on the ground that the Plaintiff violated Article 111(1)2 of the former Insurance Business Act (amended by Act No. 10394, Jul. 23, 2010; hereinafter “former Insurance Business Act”), and the calculation of the penalty surcharge is as follows.

Standard Amount of penalty surcharge (1) (the amount of penalty surcharge (including acquisition tax) in violation of Article 111(1)2 of the Insurance Business Act (including the amount of penalty surcharge) is 31,886,40,000 (2) basic rate of imposition of penalty surcharge in each section of calculation of the penalty surcharge, based on the statutory maximum imposition rate of the amount of penalty surcharge in each section of calculation of the basic penalty surcharge, below one billion won below 1 billion won below 2/107/107/100,000, but below 10 billion won but below 10 billion won below 2/107/2000, 630,000,000 won above 10 billion won but below 2.88,640,6406, 7/107/406, 1006, 100536/208, 207/308, 2008 (3) basic adjustment of the amount of penalty surcharge in question.

D. On August 31, 2011, Defendant Financial Supervisory Service (hereinafter “Defendant Financial Supervisory Service”) is the same ground as that for the disposition of imposition of the instant penalty surcharge.

It violates the duty of due process of accounting, such as unfair operation of board of directors, violation of restriction on concurrent operation of insurance business, and revision of basic documents.