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(영문) 서울고등법원 2016.08.12 2015누51004
법인세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. Details of the disposition;

A. On March 25, 1966, the Plaintiff’s status 1) was established in the Republic of Korea, and the name was changed to Korea on February 27, 1979. On March 1996, Korea Automobile Sales Co., Ltd. merged with Korea Automobile Sales Co., Ltd., and changed its trade name to Korea Automobile Sales Co., Ltd., and on March 4, 1997, changed its trade name to Daewoo Automobile Sales Co., Ltd., and on March 20, 199.2) on July 29, 201, the Daewoo Automobile Sales Co., Ltd. applied for the rehabilitation procedure on July 29, 201, and was ordered to commence the rehabilitation procedure on August 10, 201, and the rehabilitation plan was revised on December 9, 201, and the treatment of the construction and development Co.,, Ltd., Ltd., Ltd., Ltd., was established after the division of the rehabilitation plan as to the remaining construction and development business sector.

3) After August 7, 2014, the Seoul Central District Court sentenced the bankruptcy regarding the development of the treatment transmission map as the trustee in bankruptcy for the development of the treatment transmission map. (b) On November 8, 1982, 1983, the treatment transmission map development was the acquisition and use of the land for the development of the treatment transmission map. (d) On May 6, 1983, the treatment transmission map development obtained a reclamation license from the Minister of Construction and Transportation for the purpose of building the site for tourism amusement facilities from the public waters reclamation and buried the surface in front of the Incheon Songdo. On June 30, 1989, the Seoul Central District Court acquired the completion authorization of the reclamation project from the head of the Seoul Regional Construction and Management Office for the reclamation of public waters and acquired the land listed in the attached Table (hereinafter referred to as the “Songdo reclaimed land”).

2) On November 13, 1989, the Songdo reclaimed land was determined and publicly announced as an “ amusement park”, which is an urban planning facility under the former Urban Planning Act, by Act No. 1588 on November 13, 1989.

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