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(영문) 대전지방법원 2018.08.30 2017구단58
양도소득세 등 부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

A. The Plaintiff and his family members paid 65 million won a loan to the Plaintiff and the Plaintiff’s family members, less the total amount of KRW 60,831,227,00,000,000,000,000 which the Plaintiff paid on behalf of B, and thus, the instant disposition was erroneous for misapprehending the actual transaction price. (B) The main contents of the instant contract are as follows. (c) The instant disposition is as indicated in the attached Form 1 of the relevant statutes.

Article 1 (Subject Matter of Contracts) The Plaintiff sells C 50% out of the Plaintiff’s shares 100%.

① The sale price of 50% of the Plaintiff’s shares: 40 million won (2) C shall specify the following specifications with respect to the sale price under paragraph (1) on the condition that the Plaintiff purchases 50% of the Plaintiff’s shares:

- 아래- ◆ C의 원고에 대한 4억 원(현금 및 동산) 명세서◆ ① 원고의 (법인)채무 2억 원 중 1억 원은 C의 채무로 한다.

(2) Cash KRW 150 million (3) in cash shall be invested in a project for education and training of the Republic of Korea in the Republic of Korea.

(The net profit of 10% shall be deposited into the Plaintiff’s personal account): Provided, That in the event that a project of the Republic of Korea is bankrupt due to the company’s circumstances within one year, C shall pay to the Plaintiff KRW 50 million.

④ It shall provide the Plaintiff with KRW 100 million per unit price of an electronic display board at the dedicated advertising tower owned by C.

(C이 원고의 나머지 지분 50%를 인수할 시 1억 원을 돌려준다). ① ② ③ ④ = 4억 원 ◎ 2번에 명시된 현금 1억 5,000만 원에서 9,000만 원은 12. 22. 수령하고, 1,000만 원은 12. 26. 수령하고, 잔액 5,000만 원은 2012. 2월 말일까지 원고의 통장으로 입금 약속하였기에 잔액이 입금되는 즉시 원고는 C에게 주식 50%를 주주명부등재와 법인등기부상에 이사 등록 및 공증으로 문서화 한다.

In February 2012, the contract of this case was terminated when the balance of KRW 50 million should not be deposited by the end of February, 2012. The main contents of the contract of this case 2 are as follows.

① The Plaintiff sells 50% of the Plaintiff’s shares to C.

② The Plaintiff’s shares are immediately paid by C to the Plaintiff.

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