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(영문) 춘천지방법원 강릉지원 2018.07.26 2016구합50632
법인세등부과처분취소
Text

1. On December 1, 2015, the Defendant issued a notice of change in the amount of income in attached Table 1 Nos. 1, 3, 4, and 5 against the Plaintiff, as well as a notice of change in the amount of income.

Reasons

1. Details of the disposition;

A. The status of the party is a corporation with the purpose of mining and gathering earth, sand, and rock, and B is the representative director of the Plaintiff, and C is the Plaintiff’s auditor.

B. 1) The Plaintiff entered into a contract for transfer, such as mining rights, etc. (hereinafter “D”) on April 25, 2012.

In addition, D comprehensively transfers all of the Plaintiff’s mining rights, instruments, equipment, and facilities to D amount to four billion won (hereinafter “instant transfer contract”).

A) The instant transfer contract was concluded. The main contents of the instant transfer contract are as follows (hereinafter referred to as “the instant excavation machine”) : (a) the digging machine indicated only on “E” among three digging machines as set forth in paragraph (8) of the “E” means the F digging machines registered on February 15, 2012 under C’s name (hereinafter referred to as “instant digging machine”).

(1) The registration number of the mining rights under subparagraph 9-1) shall be the indication of mining rights: G, H mining extracting rights cadastral number: I and J mining plan authorization, and all transfers, taking over, or taking over, permission and reports in accordance with individual laws.

1. One form of Crinor (at the same time as Jaw-Crinor for on-site crushing, all facilities connected thereto);

2. One motor vehicle for slaughter (K);

3. One high-speed fishing (L);

4. One set of Dozone set;

5. A tent;

6. One street;

7. Two dump truck (O, P).

8. Three refaculation machines ( Q, R, E);

9. Other - The term "A", "A", "B", "B", the transferee corporation, and "B", "B", the representative director of A and the major shareholders of A, shall be the following: (a) the office and lodging rooms; (b) the office and warehouse; (c) the office and warehouse; (d) the office and warehouse; and (e) the entire structures of the accommodation and restaurant; and (e) the mining rights and equipment, equipment, and facilities indicated in the entirety of the structures of the accommodation and restaurant; and (b) the office and major shareholders of A:

A. L. L. L.I.

1. (Total Amount of Transfer and Acquisition Contract: 4 billion won per day: The remainder of the fixed payment date of KRW 300 million per day: April 25, 2012: The fixed payment date of KRW 3.7 billion per day: October 31, 2012 (hereinafter omitted). 2 Plaintiff (hereinafter referred to as “the transfer contract of this case”).

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