logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2014.09.02 2014구합8025
법인세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company engaged in civil engineering, construction business, real estate sale and lease business, and B (hereinafter “B”) is a company established on July 8, 201 in order to carry out the business of leasing, etc. by winning the D apartment located in Ulsan-gun, Ulsan-gun, Ulsan (hereinafter “instant apartment”) which was suspended due to the failure to pay for the existing Si events on July 8, 201.

B. On July 25, 2011, the Plaintiff entered into the D Rental Apartment Investment Convention (hereinafter “instant Investment Convention”) with B, and around that time, leased KRW 2.5 billion to B pursuant to the instant Investment Convention.

(2) In light of the following circumstances, the Plaintiff asserted that the amount paid to B pursuant to the instant investment agreement is not a loan, but an investment loan. However, the “D Rental Apartment Investment Agreement” states that B borrowed business participation funds from the Plaintiff. As to the amount paid to B pursuant to the instant investment agreement, as of December 31, 201, the standard balance sheet as of December 31, 201, the Plaintiff’s short-term loans and advance payments among current assets, and the standard balance sheet as of December 31, 201 as of December 31, 201, it is reasonable to deem that the said money is “loan”.

C. At the auction procedure of the Ulsan District Court E, F, and G case where the instant apartment was conducted with the subject of auction, B paid the deposit for purchase on July 25, 201, and participated in the bidding after paying the deposit of KRW 3.666 million. The Ulsan District Court decided to grant sale permission on August 1, 201 with the highest price B as the purchaser.

However, as B did not pay the purchase price by September 30, 201, which is the due date for payment of the purchase price, the Ulsan District Court issued a second sale order on September 30, 201 and developed the first time on December 26, 201 in the auction procedure conducted after the second sale order.

arrow