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(영문) 대전지방법원 2017.06.29 2016구합105274
법인세징수처분취소
Text

1. The Defendant’s corporate tax for the business year of September 3, 2014 (in original portion) belonging to the Plaintiff, and the additional tax for KRW 9,160,04,320 shall be levied on the Plaintiff.

Reasons

1. Details of the disposition;

A. A Co., Ltd (hereinafter “Plaintiff”) is a company engaging in civil engineering, construction, construction, etc. and is currently undergoing rehabilitation procedures after receiving a decision on April 7, 2015, as a company which was rendered to commence rehabilitation procedures on the basis of a decision on commencing rehabilitation procedures.

B. On December 5, 2007, the Plaintiff issued corporate bonds issued by C (hereinafter “C”) which is a corporation of the Netherlands, a corporation of the Netherlands (hereinafter “C”) from C (hereinafter “C”) on December 5, 2007, between Citroup Glbal Mke L.L.C. (hereinafter “C”), the Plaintiff’s corporate bonds issued by C (hereinafter “C”).

() The sales contract was concluded to purchase USD 83,00,00,000 per annum, 5.73% per annum, and 15,000,000 U.S. dollars per annum, and hereinafter “the corporate bonds of this case”) (hereinafter “the contract of this case”) to purchase the total amount of KRW 83,00,000 per annum, ② interest based on an inherent rate of 5.73% per annum by the date of purchase, ③ Plaintiff’s expenses (which can be negotiated and later determined) (hereinafter “the contract of this case”).

C. The plaintiff, on September 4, 2008, at the purchase price of the corporate bonds of this case, US$ 2 million and the same year

9.5. US$5 million in total, and the same year.

9. 25. 25. 25. 14. 1. 1. 1. 1. 1. 1. 5 million US dollars each, but the remaining sales amount has not been paid due to the aggravation of the financial situation.

C&C filed a lawsuit against the Plaintiff for the payment of the purchase price of the instant corporate bonds (Seoul Northern District Court 2009Gahap192, hereinafter “instant claim for the payment of the purchase price”), and the court rendered a judgment on January 8, 2010 that “the Plaintiff shall pay to C&C 94,706,731.5 US dollars and damages for delay from June 27, 2008 to the date of full payment.”

Agreements

1. The Plaintiff in the context of payment, withdrawal, and exemption shall not later than February 9, 2010.

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