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(영문) 대구지방법원김천지원 2015.04.24 2014가합1631

이익배당금

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. The Plaintiff asserted that the Plaintiff and C established the Defendant Company for the purpose of selling real estate on consignment. The Defendant Company entered into a contract with Econ Co., Ltd. (hereinafter “Econ”) to purchase KRW 873 square meters of land for a factory with D 47,212 square meters of land for a factory (hereinafter “instant land”) at KRW 9.21,66 million (hereinafter “instant sales contract”). The Plaintiff and C invested each of KRW 350,000,000 and paid the down payment of the instant sales contract.

The Defendant Company divided the instant land and arranged to register the ownership transfer under its own name, and arranged to resell the remainder to six companies, such as Samkkkdong Press Co., Ltd., which is the registered titleholder, the Defendant Company had Daekdong Co., Ltd. execute the construction of factory of the said six companies (hereinafter referred to as the “Magdong”).

The Defendant Company received, in return, the rebates amount of KRW 300,000,000,000 for which the amount was deducted from license tax and corporate tax. The amount of rebates received or to be received by the Defendant Company from six companies is about KRW 1.5 billion. The amount of profits calculated by deducting KRW 500,000,000, such as earned surplus reserve and separate reserve, from the rebates is KRW 1.0 billion.

Therefore, Defendant Company is obligated to pay 1/2 of its profits to the Plaintiff who owns 50% shares and 500 million won of its profits and damages for delay.

2. Article 462 of the Commercial Act provides that a company may pay dividends within the scope of the amount of its capital stock, the sum of earned surplus reserve and earned surplus reserve accumulated during the period for the settlement of accounts from the amount of net assets on the balance sheet, the amount of earned surplus reserve to be accumulated in the period for the settlement of accounts, the amount of unrealized profits determined by Presidential Decree, and the amount of dividends shall be determined by a resolution of the general meeting of shareholders: Provided, That where the board of directors approves financial statements under Article

On the other hand.