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(영문) 대전지방법원 2014.04.17 2013구합101257
소득금액변동통지처분취소
Text

1. The claim of this case is dismissed.

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

Reasons

Details of the disposition

The following facts may be acknowledged if there is no dispute between the parties, or if the whole purport of the pleadings is added to the statements in Gap evidence Nos. 1, 2, 5, 8, 9, and Eul evidence Nos. 1 through 3 (including the number of branches).

Plaintiff

The plaintiff, such as the possession of art works, etc., was established mainly for the wholesale and retail business of medicine on January 8, 198 and added the creative art sales business to the purpose of business on December 26, 2008. The representative director B actually holds 100% shares (91.63% shares in the account book).

In addition, B is also owned and operated by C(B and its specially related persons holding 100% shares, hereinafter referred to as “C”) and D(B holding 100% shares issued and outstanding, hereinafter referred to as “D”).

On the other hand, the above B purchased and possessed a large number of domestic and foreign relics under the name of himself/herself, the plaintiff and the above company, and as of September 15, 2010, the plaintiff company: ① the 16th art works, including E'F, ② the 59 art works, including E's 'G', and ③ the 62 art works, including E's 'H', respectively.

On September 15, 2010, Party B sold and commercialized I’s work J (hereinafter “instant art”) to KRW 1,850,000,000,000 among the art works owned by the Plaintiff through an enterprise that sells or arranges the sale of art works.

At the time, B received the total amount of the price (hereinafter “the money of this case”) from the art of this case to the bank account in its own name on the day, by deeming that the art of this case was not owned by the Plaintiff but owned by the Plaintiff.

On the other hand, around that time, B bears the Plaintiff’s obligation to borrow loans (short-term loans) much more than six billion won, which is the funds raised as above.

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