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(영문) 대구지방법원 2015.08.25 2014구합1255

건설업등록말소처분 취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On August 10, 2007, the Plaintiff was established with the trade name of B corporation with building work business, engineering work business, etc., and completed the registration of construction business, and changed the name of a corporation to A on November 5, 2009. On September 2, 2009, the Plaintiff was subject to a disposition of suspension of business for reasons of falling short of the standards for construction business registration (i.e., period: September 8, 2009 to December 7, 2009).

Grounds for Disposal of Non-Performing Assets

1. Principal and short-term bonds (111,500,000 won): Provisional payments and loans to a person with a special relationship under the Corporate Tax Act shall be deemed non-performing assets, and loans to a person who is not a person with a special relationship shall be deemed concurrent assets (Article 19 of the Corporate Diagnosis Guidelines);

2. Performance rating for contributions (2,848,200 won);

3. Sales claim (excluding the case of a member with the Chian Youth, 245, 191, 136 won): Claim, etc. which has elapsed one year from the date of occurrence of sales claim, etc. shall be deemed non-performing assets, and claim, the collection details of which have been collected after the date of settlement of accounts, is not verified (Article 18 of the Guidelines for Corporate Diagnosis);

4. Inventory (raw materials 24,012,00 won): Disposal of the inventory assets as non-performing assets (Article 18 of the Corporate Diagnosis Guidelines) due to the type, date of acquisition, reasons for acquisition, financial data, site location, etc. within one year from the date of acquisition, which have failed to verify that the inventory assets are held for a project subject to diagnosis as of the base date of diagnosis.

5. Inventory (Completion: 44,126,950 won): Not to verify whether the specifications of the cost of each construction site include lack of evidential materials, lack of evidential materials, and failure to verify the existence of the cost of construction in connection with the unregistered construction (Article 18 of the Corporate Diagnosis Guidelines).

6. Deposit (140,000,000): It shall be confirmed that there is no real existence of transactions, and the real existence of leased real estate is confirmed based on a lease contract, financial data, fixed date, lessor's tax return, market price data, etc. because the leased real estate is not its head office, branch or place of business, or exceeds the market price due to transactions with a related party.

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