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(영문) 서울중앙지방법원 2019.04.04 2018가합548635

공탁금 출급청구권 확인

Text

1. The plaintiff's lawsuit against the defendant law firm H is dismissed.

2. The plaintiff and the defendant bankrupt debtor B corporation.

Reasons

1. Basic facts

A. B Co., Ltd. (hereinafter “B”) due to the occurrence of the national tax refund claim

(2) The apartment sales business, etc. (hereinafter referred to as the “instant apartment”) shall be the apartment sales business, etc. (hereinafter referred to as the “instant apartment”) in the Yongsan-gu Seoul Special Metropolitan City K.

A) B filed a lawsuit seeking revocation of each of the above dispositions imposing corporate tax (hereinafter referred to as “related administrative cases”) by asserting that: (a) around August 2013, 2013, B filed a lawsuit against the head of the regional tax office of the regional tax office, the disposition of imposing corporate tax on B on February 13, 2012, which was rendered by the head of the regional tax office against B on February 13, 2012, the disposition of imposing corporate tax for each of the business years 2009 and 2010, which was made by the head of the regional tax office of the regional tax office against B on February 13, 2012.

(A) (No. 11) 3) However, nine financial institutions, including L, etc. with loan claims against B from December 2013 to December 2014, when the first instance court of the relevant administrative case was in progress, were cancelled the sales contract with 1,281 household among the buyers of the instant apartment complex, where the balance was unpaid in subrogation of B in order to preserve the claim for the said loan claims. On February 3, 2014, B filed a request for correction of corporate tax for the year 2008 to 2010 on the ground of the cancellation of the said sales contract. On April 11, 2014, the head of the regional tax office rejected the said request for correction on the ground that the time when profit and loss accrue is not the date of cancellation of the contract, but rather the date of cancellation of the contract and the business year should be deemed as 2013 and 2014 (Ga evidence 114).

C. As seen in paragraph 1, the Defendant appointed as a trustee in bankruptcy on August 27, 2014 as the bankruptcy was declared on August 27, 2014.