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(영문) 대전지방법원 2015.06.25 2014구합104079
법인세부과처분취소
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 is a company established on April 23, 2001 for the purpose of software development and service business, etc.

(2) On December 28, 2005, the Plaintiff Company B and C acquired the Plaintiff Company under the name of D, and on January 20, 2006, the location of the headquarters was changed to the Seo-gu building E (hereinafter “instant office”) No. 410 in Seo-gu, Chungcheongnam-do, Chungcheongnam-do.

The above D is a person who has worked for the head of Mapo-gu Seoul Metropolitan Government Office for Management of G Building owned by B's University Dong and F's father-gu.

B. On November 23, 2007, H (hereinafter “H”) and I (hereinafter “I”) acquired 49% shares of the Plaintiff Company, respectively. The remainder 2% of the Plaintiff Company acquired by the J, who is in charge of tax consultation, B, C, etc., and around that time, the details of the shareholder change of the Plaintiff Company before and after that time are as follows.

The shareholders' name from December 28, 2005 to Nov. 22, 2007, Nov. 22, 2007 to Sept. 14, 2009 to Dec. 31, 2009 from Sept. 15, 2009 to Dec. 31, 2009, the share ratio of 10,000 shares I 4,900 shares 4,900 shares 49,965 shares 4,900 shares 49,90 shares 49,90 shares 49,90 shares 49,900 shares 4,975 shares 49.75 percent J 200 shares 60 shares 60 shares

C. H is a company established on November 17, 2007 by B with the investment, etc. in non-performing loans and low-evaluation stocks as its business objective (capital 50 million won) and its shareholders are as follows:

From the point of time of incorporation to the point of time, 500 shares in non-personal name-related shares B 500 shares 500 shares 500 shares 500 shares 500 shares ; 500 shares 50 shares 500 shares 50 shares 50 shares 4,000 shares 40 shares 4,000 shares 40 shares 4,500 shares 45 percent shares 5,50 shares 40 shares 5,50 shares 50 shares 5,00 shares 5,00 shares 5,00 shares 5,00 shares 12, 201

D. I is a company, the purpose of which is to make investments, etc. in companies subject to restructuring, and C is to acquire all of its shares on May 16, 2006 and change its representative C around November 2007. The current shareholder status is as follows:

The shareholders from May 16, 2006 to the current non-name-related shares of the C 1,000 shares 5% representative N 12.2.

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