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1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
The purport of the claim and appeal is the purport of the appeal.
Reasons
The reasoning of the judgment of the court of first instance, which cited the judgment, is the same as that of the judgment of the court of first instance, except for the modification of the following provisions and addition of the attached Acts and subordinate statutes, and thus, citing in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence
From 3 pages 3 to 14, the following shall apply:
1) The Plaintiff’s assertion that the instant disposition is unlawful and revoked on the following grounds. ① The Plaintiff received B’s shares from C, etc. to pay down payment and intermediate payment to C in accordance with the prior trading agreement on the scheduled site for filling, and it is difficult to deem that the Plaintiff actually acquired the instant shares, and the Plaintiff is not a related party to B as a result of failing to meet the requirements for setting up against B, such as transfer of title. Therefore, the Plaintiff is not a related party to B’s transfer of shares. Therefore, the Plaintiff was unable to operate the business as the prospective site for filling up in the Kimpo-D urban development zone was changed to commercial areas. ② As the lease contract for filling up in the existing charging site was terminated due to the termination of the lease contract due to late November 2014, the Plaintiff was revoked permission for filling up liquefied petroleum gas on April 29, 2015, and was de facto closed on December 31, 2015, and did not actively pay the instant claim to the Defendant’s related party to B, as well as the Plaintiff’s active efforts to recover the claim.
In addition, B moved the place of business to I and changed the type of business into the iron and steel wholesale and retail business after 2014, and thus, the instant loan does not constitute bad debt under Article 19-2 (1) 8 of the Enforcement Decree of the Corporate Tax Act, and the appraisal loss of the instant stocks does not constitute bad debt under Article 19-2 (1) 8.