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(영문) 서울행정법원 2011.09.09 2011구합15978
종합소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

The following facts are either disputed between the parties, or acknowledged in full view of the purport of the whole pleadings in the descriptions of Gap evidence 1 through 5, Gap evidence 6-1 to 3, Gap evidence 7 through 10, Gap evidence 11-1, 2, Eul evidence 1 through 3, Eul evidence 5 and 6:

On June 23, 1997, B entered into an agreement on September 23, 1997 to pay damages for delay calculated at the rate of 3% per month, on the part of the Countermeasure Committee for C Owners (hereinafter referred to as the “Terrorism Committee”) with all shares and operating rights of a stock company C (hereinafter referred to as “C”) as the price of KRW 3,500,000,000, and the payment date of the price, and provided that if the above transfer proceeds are not paid by the above payment date, it shall be paid together with damages for delay calculated at the rate of 3% per month.

On June 23, 1997, the Countermeasure Committee issued to B a copy of a promissory note endorsed by C (hereinafter “the Promissory note of this case”) which is the face value of 3,500,000,000 and the due date of September 23, 1997.

As the Countermeasure Committee did not pay the above price, B received a provisional attachment decision on May 13, 199 with respect to DJ 4,823.1m2, Gangseo-gu Seoul Metropolitan Government (hereinafter “instant site”) owned by the Countermeasure Committee as the Seoul District Court 99Kadan15206 on May 13, 199, and the provisional attachment registration was completed on the 15th of the same month.

B In addition, the payment order against the Countermeasure Committee was issued as of May 19, 200, and the above payment order was finalized around that time by the time when the application was filed for the payment order of the Promissory Notes amounting to KRW 3,500,000,000 and the damages for delay at the rate of 36% per annum from September 24, 1997 to the full payment order.

(1) Each claim against Plaintiff E and the assignment of claims against Plaintiff E constitute KRW 1,00,000 on June 23, 1997, and KRW 740,00,000 on September 12, 1997.

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