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(영문) 서울행정법원 2017.04.07 2016구합57083
법인세원천징수처분등 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. The Plaintiff’s status is established around December 1, 1959 and runs banking business.

B. Co., Ltd. B (C Co., Ltd. prior to the change) and D Co., Ltd. (hereinafter “Co., Ltd.” in each name are omitted, and the aforementioned Co., Ltd. are collectively referred to as “domestic Co., Ltd.” in total.

E and two foreign corporations (hereinafter referred to as “foreign vessel owners”) as described in Table 1 below:

1) Each of the instant shipbuilding contracts that was awarded a contract for the shipbuilding of a vessel by a party (hereinafter “each of the instant shipbuilding contracts”).

2) According to the shipbuilding contract of this case, on June 9, 2006, the ship price for the domestic shipbuilding company (unit USD 1E 1 E on June 9, 2006 (unit: USD 45,150,000 G " 45,150,000 " 84,500,000 " 84,500 on October 27, 2006 ' 84,5000 ' ' 84,500,000 1. 2) under each shipbuilding contract of this case, the foreign vessel owner shall first pay part of the price for the vessel to the domestic shipbuilding company prior to the completion of the shipbuilding contract, and where each shipbuilding contract of this case terminates due to reasons such as the above shipbuilding or cancellation, the domestic shipbuilding company shall refund the price for the vessel already received by the foreign vessel owner (hereinafter "advance") and the amount calculated by applying the aforementioned additional interest rate by the date of refund (hereinafter referred to as "additional refund").

Foreign vessel owners paid each advance payment (hereinafter “each advance payment of this case”) to domestic vessel owners in accordance with each shipbuilding contract of this case.

C. The Plaintiff issued an advance refund guarantee certificate to the effect that, in the event that the domestic shipbuilding companies violate each shipbuilding contract of this case due to the failure of the domestic shipbuilding companies to deliver the vessel on the fixed date, the Plaintiff issued an advance refund guarantee certificate as indicated below to pay the advance received by the domestic shipbuilding owners and the amount equivalent to additional dues on the refund.

As a result, "each refund guarantee contract which has been concluded is not more than '', respectively.

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