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1. The Defendant’s imposition of value-added tax of KRW 233,221,770 against the Plaintiff on March 3, 2014 is revoked.
Reasons
1. Details of the disposition;
A. The Plaintiff received construction work services from Nonparty B Co., Ltd. (hereinafter “B”) and C Co., Ltd. (hereinafter “C”) in 2008 with respect to the shipbuilding corporation. After that, the Plaintiff was unable to pay the construction cost to the instant purchasing company due to the business shortage, the Seoul Central District Court decided to authorize the rehabilitation plan on November 26, 2010, while the Plaintiff was unable to pay the construction cost to the instant purchasing company.
(2010 Gohap1 case, hereinafter “instant rehabilitation plan”). B.
According to the decision to authorize the rehabilitation plan of this case, some of the rehabilitation claims against the plaintiff of the purchaser company of this case (hereinafter "the rehabilitation claims of this case") were repaid in cash, and the remaining rehabilitation claims of this case were converted into equity shares of KRW 5,000 per share, and the shares converted into equity shares were reduced at the rate of KRW 700:1.
(The contents of cash repayment and debt-equity swap are as listed below (as listed in Table 1): [Attachment 1; unit; unit; source] separate rehabilitation claims (source) (2) conversion into equity and consolidated recovery amount; (3) The amount of irrecoverable debt-equity swap (1); (4) the number of stocks (1) 2,279,591,832 25,223,895 4543,873643,220,000 28,443,8952,251,257,937 C (State) 318,263,163,1623,521,6162,94845,4063,614,614,614, 145, 2565, 2584, 365, 257, 1965, 257, 1465, 2547, 257, 1947
C. Of the instant purchasing companies, B, as to KRW 2,251,147,937 of the book value of the shares converted into investment among the rehabilitation claims against the Plaintiff and KRW 3,220,00 of the market value of the shares after the reduction of capital ( KRW 5,000 per share) and KRW 2,251,147,937 of the shares after the reduction of capital, C, as to KRW 314,741,51 of the shares converted into investment among the rehabilitation claims against the Plaintiff, and KRW 445,00 of the market value of the shares after the reduction of capital, 314,296,51 of the shares after the reduction of capital ( KRW 5,00 per share), shall be deemed as a bad debt under the Value-Added Tax Act.