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(영문) 서울행정법원 2015.05.29 2014구합63893
종합소득세부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On January 29, 2009, the Plaintiff entered into a sales contract for 4,097,594 shares (hereinafter “instant shares”) equivalent to 70% of the total number of outstanding shares of a stock company C (hereinafter “C”) with Company B (hereinafter “B”) on the following terms (hereinafter “instant sales contract”), and received KRW 15 billion down payment from Company B on the same day.

§ 1. Definitions “Closing” means that the seller shall deliver to the buyer all the documents specified in section 6 of this Agreement, and the buyer shall pay to the seller the full payment of the purchase price as a result of the transfer of the status as a principal and a shareholder under this Agreement.

The term "the date of transaction termination" means the date of April 13, 2009 or where the parties have agreed otherwise, it means the date on which the actual transaction is completed.

The term "sale price" means the price as defined in Article 3.

Article 3 Sales Price of Principal Shares shall be 258,394,270,000 won (price per share: 63,060 won, less than 00,000 won).

Article 5 The buyer who pays the purchase price of the shares shall pay the seller the purchase price of the shares of this case in the following manner:

1. On January 29, 2009, the down payment of KRW 15,00,000 shall be issued, or deposited into the account designated by the seller, which is the date of the conclusion of this contract.

2. The balance of 243,394,270,000 won shall be issued on April 13, 2009, which is the closing date of transaction, or deposited into the account designated by the seller;

However, such balance shall be paid subject to the approval of the Korea Communications Commission and the Fair Trade Commission.

Article 6. Obligations of Parties upon Closing Transactions

1. A seller shall deliver to a purchaser the share certificates of the shares in this case on the date of termination of transaction and the documents necessary for transfer of title;

2. The buyer shall complete the transaction;

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