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(영문) 대전지방법원 2017.05.11 2016구합1389
법인세부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

(c) this provision shall not apply where it so agrees.

3) On December 15, 2014, B submitted to the Plaintiff a resignation statement stating his position as “management director”. 4) Details of the Plaintiff’s articles of incorporation concerning the payment of retirement allowances applicable to the officers appointed by the Plaintiff’s articles of incorporation (hereinafter “instant rules on retirement allowances for executives”) are as follows.

[This case's retirement allowance provision] Article 1 (Purpose) of this case's provision is stipulated by the resolution of the general meeting of shareholders in accordance with Article 31 of the articles of incorporation.

Article 2 (Scope of Application) This provision shall apply to officers appointed pursuant to Article 22 of the Articles of Incorporation.

Article 3 (Retirement Allowance to be Paid) The retirement allowance under the provisions of this Article shall be paid in cases where a person who has been appointed as an executive and has served for at least one year and has retired or died.

Provided, That in cases of transfer to an affiliated company, the retirement allowance may be paid even if the period of office falls short of one year.

Retirement allowances of officers under Article 4 (Standards for Payment) shall be paid 1-month average wages of one-month for each year of continuous service *3 times.

In addition, the above provision shall apply to the period of holding office before January 2, 2014, retroactively to the average wage of 1 month *3 times.

Article 5 (Definition of Average Wage) "Average Wage" means the total sum of the amount calculated by dividing the total amount of salaries during the three-month period immediately before the date of the announcement of dismissal and the amount paid within one year retroactively from the date of the announcement of dismissal.

5) Meanwhile, from around 1992 to around 2014, F, who was the representative director of the Plaintiff, received as retirement allowance an amount less than half of the retirement allowance of this case. 6) The representative director of the Plaintiff E, in the course of the tax investigation against the Plaintiff, expressed his intention to retire by himself while carrying out his own opinion instead of complying with the representative director’s instructions concerning management.

The contract of this case is prepared at the request of B.

The amount of retirement consolation money of this case is B.

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