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(영문) 수원지방법원 2016.06.28 2015구합62409
법인세부과처분취소
Text

1. As to the Plaintiff on October 1, 2013:

(a) Disposition of imposition of KRW 14,365,541,506 of the corporate tax for the business year 2008; 14.

Reasons

1. Basic facts

A. On September 18, 1978, the Plaintiff entered into a housing construction contract with the Korea Communications Agency for Saudi Arabia (hereinafter “the Korea Communications Agency”) and completed the construction work around September 18, 1982.

On December 14, 2009, the Plaintiff transferred the remainder of the construction price claim of Saudi Arabia 41,064,402 Liata Co., Ltd. (hereinafter “the claim for construction price of this case”) to Liata Co., Ltd. in Lib global standards for KRW 562,00,000, to Liata Co., Ltd. (hereinafter “the claim for construction price of this case”), and included the said purchase price as the disposal profit of the claim for sale on accounts, and included the book value of KRW 13,221,00,000 as the deductible expenses in the business year 209.

B. The Plaintiff leased KRW 59,870,587,681 to A (hereinafter “A”) (a company, the executor of the construction work he/she performed, from November 2005 to February 201, without any agreement on interest, over several occasions.

C. Upon the occurrence of financial difficulties by A, the Plaintiff and A established a special purpose company in order to repay the loans to A’s financial institutions with earnings from leasing or selling unsold apartments owned by A, and the Plaintiff and A established a B company (hereinafter “B”) by investing 40.52% of the Plaintiff’s equity interest and 59.48% of the equity interest.

The Plaintiff entered into a loan supplement agreement with B on June 26, 2009, pursuant to the business and loan agreement between B and the lending financial institution, and lent KRW 11,049,859,158 in total from June 26, 2009 to December 8, 2009, and received full repayment of the principal of the loan from July 9, 2009 to March 20, 2013.

The Plaintiff loaned the money to B under the aforementioned funding arrangement, and the lending period is three years from the date of the lending, and the interest shall be paid at the interest rate recognized by the National Tax Service, and the principal and interest of the loan shall be paid at once on the expiration date of the lending period, but the agreed interest was not paid at all until the principal is fully paid.

(1) The defendant shall be A.

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