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(영문) 서울중앙지방법원 2016.03.18 2015가합570358
환급금등 확인
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

1. Basic facts

A. The Plaintiff is a company established on July 1, 1981 for the purpose of coal mine operation and coal-free coal processing business, etc.

The Plaintiff collected coal from the D Mining Center located in Taecheon-si, and operated the business of manufacturing and selling coal in the F plant located in Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul, and filed a report on the closure of each business with the Taecheon-si and the East Seodaemun-gu Office around January 1, 1993.

B. The director of the tax office of Thai-gu under the defendant (the Enforcement Rule of the Office Regulation of the National Tax Service and its affiliated agencies succeeded to his authority on July 1, 200 by the Ordinance of the Ministry of Finance and Economy No. 150 of the Ministry of Finance and Economy of July 1, 200) issued a disposition imposing KRW 319,705,860 in total of the corporate tax and special surtax for the business year 1994 (hereinafter “instant disposition”) around January 16, 1996; the disposition imposing KRW 209,193,620 in total of corporate tax and special surtax for the business year 1992; the disposition imposing KRW 14,303,50 in total of corporate tax for the business year 1993; the disposition imposing KRW 1,227,575,60 in addition to the corporate tax and special surtax for the business year 194 as of the same day; and the disposition imposing KRW 1,27

(hereinafter referred to as “each of the instant dispositions,” including the instant disposition, shall be deemed to be “each of the instant dispositions”).

In order to collect the delinquent tax amount among the tax amounts imposed by each disposition of this case, the public auction disposition on the real estate owned by the plaintiff was taken on around 1997, and the remainder of the sales price less the disposition fee for arrears was appropriated to the plaintiff's delinquent tax.

[Ground of recognition] Facts without dispute, Gap 1 through 5, 9 through 12, Eul 3 and 4, the purport of the whole pleadings

2. Of the final tax amount assessed by the Plaintiff’s instant disposition, KRW 210,941,760, the principal tax was paid in full by G purchased real estate from the Plaintiff around June 26, 1996, prior to the commencement of the said public sale procedure.

In addition, since the amount of the final tax by each disposition of this case already includes the additional charges, the additional charges of KRW 125,404,550 stated in the written request for public auction shall be calculated erroneously.

(e) all;

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