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(영문) 대구지방법원 경주지원 2018.05.11 2017가합2021
채무부존재확인
Text

1. The Defendant’s corporate tax 1,337,074,400 won and July 2, 2013 paid on June 30, 2013, with the notice of May 2, 2013 from the race Tax Office, and the Defendant’s corporate tax paid on June 30, 2013.

Reasons

1. Basic facts

A. The defendant is a school juristic person established under the Private School Act.

Plaintiff

A is a person who was in the position of the president of the defendant school juristic person, and the plaintiff B and C was in charge of accounting as the head of the administrative office of the defendant school juristic person.

B. Defendant’s basic property for profit-making purposes was owned by the Defendant as basic property for profit-making purposes. Of them, some of them were disposed of to raise funds for the establishment of meal places, etc., and some of them were expropriated in the railway sites, etc., the Defendant received compensation. 2) Of the proceeds from the sale of forest land, KRW 60 million was used for the purpose of using the meal place, the multi-purpose classroom construction cost, and the internal facility cost, and KRW 2,106,00,000,000 including the remainder of the proceeds from the sale of forest and the compensation paid for the forest and the forest and the forest and the forest

C. Although the Daegu regional tax office imposed additional tax and corporate tax, the Daegu regional tax office imposed corporate tax on KRW 1,337,074,40,00, including additional tax of KRW 501,908,820 on May 2, 2013 on the ground that the Defendant omitted filing a return, while imposing corporate tax of KRW 160,569,20,00, including additional tax of KRW 26,861,80 on July 10, 2013.

1) The defendant applied for approval to use the basic property for profit-making purposes to the Superintendent of the Provincial Office of Education in order to pay corporate tax (national tax) 1,337,074,40 won and corporate tax (local tax 160,569,200 won, and he/she applied for approval to use fixed deposits, which are fundamental property for profit-making purposes, to the Superintendent of the Provincial Office of Education. The Superintendent of the Provincial Office of Education in the Gyeongbuk-do Office of Education shall exercise the right to indemnity against the chairperson and accounting personnel who have caused property damage to the juristic person by gross negligence in the course

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