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(영문) 수원지방법원 2015.08.25 2014구합58366
종합소득세부과처분취소
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 major shareholder and a representative director of a corporation B (hereinafter “B”) that engages in the business of manufacturing automobile parts and assembly metal as its objective business.

B. On October 27, 2009, the Plaintiff entered into a sales contract with LFN Partners Co., Ltd. (former trade name before the alteration: Marston Deposit Co., Ltd.; hereinafter “Maston Deposit”) with respect to the B stocks and management rights owned by himself and his spouse, as follows (hereinafter “instant sales contract”).

Article 1 (Agreement on Trade) In accordance with the terms and conditions set forth in this Agreement, the Plaintiff agrees to sell the subject shares and the management rights incidental thereto in Musston deposit, and Musston deposit shall purchase them.

Article 2 (Sales Price)

1. The total purchase price of the shares in question is KRW 35,000,000.

2. The number of the Plaintiff’s shares to be sold, stock holding ratio, and sales amount are as follows:

Article 3 of the 1,697,521,00,000,000 19.52,00,000 shares of the seller subject to sale.

1. The Maston Deposit was concluded and at the same time the instant sales contract was concluded, at the same time, paid to the Plaintiff the down payment of KRW 1,000,000 as the down payment out of the purchase price under Article 2, and at the same time the Plaintiff is paid the down payment of KRW 1,000,000 as the down payment, and at the same time, deliver the actual share certificate equivalent to KRW 170,000 out of the shares to the Mston

2. Myton deposit shall be paid to the Plaintiff the first intermediate payment of KRW 3,000,000,000 on the day preceding the date of payment for capital increase which B promoted, and shall be kept to the law firm or attorney designated by the Plaintiff in such a manner as the parties may agree.

At the same time, the Plaintiff is in custody as the first intermediate payment of KRW 3,000,000,000, and at the same time deliver the actual share certificates equivalent to KRW 135,000 among the shares in question to Maston deposit, and keep them in such a manner as may be agreed upon by the parties to a law firm or an attorney designated by Mston deposit.

pursuant to paragraph 2.

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