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(영문) 광주지방법원 2014.08.28 2013가합54415 (1)
부가가치세 등
Text

1. The Defendant shall pay to the Plaintiff KRW 128,616,950 as well as 20% per annum from September 13, 2013 to the day of full payment.

Reasons

1. Basic facts

A. C established and operated “E” (a mutual change to F) running a business selling “D” (hereinafter “instant business”), which is a debt and daily washing machine (hereinafter “D”) and was detained on December 10, 2010, and accordingly, C and H operated “B” as well.

B. Upon receiving a request from G to lend the name for the registration of the instant business, the Plaintiff, who operated the E agency, registered the business in the name of “F” from Gwangju Northern-gu I from January 10, 201 to June 1, 201.

C. However, in order to convert F, a general business entity, into a corporation (J, hereinafter “J”), as the F’s operation is difficult, the Plaintiff entered into a comprehensive transfer and takeover agreement with the Defendant on April 23, 201 with respect to the instant business (hereinafter “instant contract”).

In case of comprehensive transfer and acquisition of all rights and duties concerning the plaintiff's D business comprehensively, the contract shall be concluded as follows:

Article 2 (Date of Transfer or Acquisition: On April 23, 201, the details of transfer or acquisition under Article 3: Inventory assets, fixed assets, employee succession, total sales amount by balance and period of each passbook, paid amount, fixed amount paid, details of advanced maintenance, details of various disbursements, logistics delivery, details of non-delivery, matters concerning business progress by employee, accounting (tax administration), table of settlement of accounts, etc.

D. From January 1, 2011, the director of the Gwangju District Tax Office shall grant the Plaintiff the same year.

6. The value-added tax was imposed on 104,212,115 won for the taxable period until 30. As of January 21, 2014, the amount in arrears of the value-added tax (including additional dues) was totaled of 141,103,050 won, and the amount in arrears of the global income tax (including additional dues) is KRW 1,483,900.

(hereinafter the above value-added tax and global income tax are collectively referred to as “instant tax”). E.

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