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1. The Defendant’s revocation of registration of construction business against the Plaintiff on July 23, 2012 shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
Reasons
1. Details of the disposition;
A. On March 15, 2001, the Plaintiff was established with the purpose of an engineering work, etc., and completed the registration of a construction work (an engineering work) on April 18, 2001. On August 7, 2009, the Plaintiff was subject to a disposition of business suspension for reasons of falling short of the construction business registration standards (capital) as of August 11, 2009 to November 10, 2009 (hereinafter “previous disposition”).
B. After the Korea Construction Association conducted a fact-finding survey on the registration standards for construction business in 2011 (based on December 31, 2010; hereinafter “the base date of this case”), it notified the Defendant of the list of disqualified enterprises below the standard, including the Plaintiff on January 3, 2012. The Plaintiff deemed that the total amount of capital under the financial statements for settlement of accounts in 2010 falls short of the standard amount of KRW 975,056,563 or KRW 387,351,880 (= KRW 396,806,350 – KRW 9,454,470) among them falls under non-performing assets, and the actual holding capital falls short of the standard amount of KRW 587,704,683 and is merely short of the standard amount of KRW 112,295,317.
Article 19 of the Corporate Tax Act provides that loans to related parties under Article 19 of the Corporate Tax Act for loans of 199,000,000 won to stockholders, executives, employees, and related parties for non-performing assets shall be 49,201,726 in spring as non-performing assets and 29,201,726 in spring as non-performing assets, and Article 13 Section 3 of the Corporate Diagnosis Guidelines and Article 13 of the Corporate Diagnosis Guidelines shall be 110,00,000 in 4 lease deposit and 110,000 in 0,000 in 19,000 in 19,00 in 19,00 in 20,000 in 19,00 in 19,00 in 19,00 in 20,000 in 19,00 in 36,000 in 30,000 in 36,000 in 20.