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1. With respect to the Plaintiff on March 4, 2011:
A. The corporate tax for the business year of 2005 by the head of Dongdaemun-gu Tax Office 2,543,797
Reasons
1. Details of the disposition;
A. (1) Of the corporate tax for the business year 2005, the Plaintiff (former: C & D) was established on August 11, 197, and is engaged in education and publication cultural business, book production, wholesale and retail business, etc., and B currently owns 58% of the Plaintiff’s shares as the Plaintiff’s internal director, and the rest of shares are owned by B’s spouse, parents, and siblings.
E Co., Ltd. (hereinafter “E”) is a stock company that is established on November 25, 1992 and runs the business of publishing and selling books and educational books.
The Plaintiff owned 9,970 shares of E (9.79%) and B owned 30 shares of E (0.3%).
(2) B completed the registration of “F A-M textbooks” (hereinafter “the instant copyrighted works”) as copyright holders.
On December 31, 1994, the Plaintiff concluded a contract to establish a publication right with respect to the instant copyrighted work, and paid the author fee from around that time, and even during the business year of 2005, the Plaintiff paid B the author fee of KRW 5,613,084,360.
(3) E paid-in capital increase over three occasions. The Plaintiff acquired new shares by investing the total amount of KRW 9.9 billion (the face value of KRW 10,000, KRW 9900). After the capital increase, shares after the capital increase are 99,970 shares (=9,00 shares after the capital increase, KRW 99,970 shares before the capital increase).
(2) On July 12, 2005, the Plaintiff transferred all E’s shares to G Co., Ltd. (hereinafter referred to as “G”) (hereinafter referred to as “instant shares”) on June 14, 2002, including the first and third new shares issued on June 14, 2002, and the second and third new shares issued on June 27, 2003, the second and third new shares issued on June 27, 2003, including the third new shares issued on June 27, 2000, and the third and third new shares were transferred to one won (hereinafter referred to as “transfer”), and the merger registration was completed by absorption on July 30, 205.
(4) On October 14, 2005, the Plaintiff requested consulting services from Samsung Accounting Corporation. The service cost is KRW 66 million on November 25, 2005, the intermediate payment of KRW 66 million on December 31, 2005, and the intermediate payment of KRW 66 million on December 31, 2005.