1. The plaintiff's claim is dismissed.

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

Details of the disposition

Plaintiff

On July 1, 1981, 1981, B was established as the head office, and for the purpose of coal mine operation and coal-free coal processing business, and was operated as a business of collecting coal in CY located in Thai City B, and manufacturing and selling smoke in D located in Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul, the company reported the closure of each business on January 1, 1993, and the office was closed as of April 30, 1993.

around July 1997 and around July 1998, the Defendant imposed the Plaintiff a disposition of imposition of resident tax to pay corporate tax (28,503,200 won of resident tax to pay corporate tax for the business year 1997 following the disposition of imposition of corporate tax as of November 11, 1997, 489,160 won of resident tax to pay corporate tax for the business year 1997 following the disposition of correction of corporate tax as of December 2, 1997, and 88,548,630 won of resident tax to pay corporate tax for the business year 197 following the disposition of correction of corporate tax as of June 11, 1998, and hereinafter “each disposition of imposition of resident tax of this case”).

[Ground of recognition] Gap's 3 and 4 evidence, the absence of dispute, and the purport of the whole argument as to the plaintiff's assertion of the purport of the whole argument is null and void of the disposition of imposition of corporate tax (the disposition of imposition of corporate tax of this case 5) which is the basis of imposition of each of the resident tax of this case. Thus

Judgment

Facts of recognition

On May 1, 1993, the Hansan Bank Co., Ltd., which imposed corporate tax on the portion related to resident tax of 1997, extended KRW 500 million to the Plaintiff on or around May 1, 1993, and registered the establishment of a mortgage on the Plaintiff’s 1,169m2, G 1,043m2, G 1,043m2, H large 286m286m2 and its ground buildings (hereinafter “each of the instant I real estate”), which was owned by the Plaintiff, filed an application for voluntary auction of each of the instant I real estate (U.S. District Court Sungnam branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch branch. On March 12, 199, K on April 13, 1994.