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(영문) 서울행정법원 2014.05.16 2013구합55789
법인세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

On October 19, 2006, Scam Holdings Co., Ltd. (hereinafter “Plaintiffs”), including real estate sales contracts, divided the portion of real estate lease, development and sale business, and established Scams Co., Ltd., and took over the litigation procedures; hereinafter “Scams Co., Ltd.”). On October 19, 2006, Scams Co., Ltd. and Scams Co., Ltd. (hereinafter “Plaintiffs”) sold the land at auction and completed the registration of transfer of ownership.

Article 3 (Methods for Payment of Sale Price)

1. Cases are classified as follows and paid to the Plaintiff the purchase price of KRW 27.4 billion on the instant site.

Section 5,900,000 of the remainder on May 25, 2007, 2007, the installment payment amount of KRW 1,500,000,000,000,000 for the remainder on May 25, 2008: 27,400,000,000 until February 3, 2008

2. After entering into this sales contract, the Plaintiff shall provide the case with documents necessary for authorization, such as a written consent to land use and a certificate of personal seal impression for the instant site.

Cases shall use necessary documents, such as a written consent to land use and a certificate of personal seal impression, in compliance with the purpose of authorization and permission.

3. The case shall not be engaged in any act that damages or alters the current state of the site of this case as of the date of this contract, such as advertisement installation, installation of facilities, etc. until any balance is paid;

Article 6 (Tax and Public Charges, etc.) The taxes and public charges incurred on the instant site shall be borne by the Plaintiff on the basis of the balance payment date, and all the taxes and public charges incurred on or before the balance payment date shall be borne by the Plaintiff.

On May 3, 2007, the Plaintiff concluded a sales contract with the IMPa Co., Ltd. (hereinafter “K”) on the instant building site as follows:

The plaintiff shall re-preparation a contract to change the purchaser of real estate by replacing the case on the same day and the corporation to be newly established.

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