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1.The judgment of the first instance shall be modified as follows:
The defendant is about US$ 144,996 and this.
Reasons
1. In the first instance trial, the Plaintiff claimed against the Defendant the payment of USD 144,96 in total of the instant taxes and additional taxes, and the damages for delay thereon, and the amount of USD 35,00 in total, and the damages for delay thereof.
The first instance court accepted the above US$ 144,996 as well as partial damages for delay, and rejected the above US$ 35,00 as well as damages for delay and the remaining damages for delay as to US$ 144,996 as well.
Accordingly, since only the defendant appealed against the losing part, the subject of the judgment of this court is limited to USD 144,996 as well as partial damages for delay against the plaintiff cited by the first instance court.
2. Facts of recognition;
A. On November 23, 2012, the Plaintiff entered into a contract with the Defendant to acquire 100% of the shares in Cambodia’s clothes manufacturing company (hereinafter “B”) from the Defendant to USD 680,000,000, from the Defendant, the Plaintiff agreed to acquire 100% of the shares in Cambodia’s clothes manufacturing company (hereinafter “Nonindicted company”). The main contents are as follows:
(2) On December 31, 2012, the Plaintiff paid USD 400,00 to the Defendant at the same time as the instant contract was concluded, and the Plaintiff received documents necessary for the transfer of shares of the non-party company from the Defendant on the same day.
3) The Plaintiff shall pay the remainder of USD 180,00 to the Defendant in installments from January 1, 2013 to June 30, 2013. 4) All expenses and taxes and public charges incurred before December 31, 2012 shall be borne by the Defendant.
B. Meanwhile, Nonparty Company received tax-free benefits on the premise that raw materials imported from 2010 to 2012 were used for export products. As a result of the investigation conducted by Cambodia on Nonparty Company, Nonparty Company did not use some of the raw materials imported from 2010 to 2012 for manufacture of export products.