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(영문) 대전고등법원 2014.10.02 2013누1292
법인세등부과처분취소
Text

1. Paragraph 2 of the text of the judgment of the first instance, including the purport of the claim corrected in the trial, shall be amended as follows.

Reasons

1. In the first instance court, the Plaintiff sought revocation of the imposition of dividend income tax on December 12, 2007 and the imposition of dividend income on March 6, 2007 and the imposition of tax on March 14, 2008 by each legal entity (original) respectively. The court of first instance accepted the Plaintiff’s claim by revoking the imposition of dividend income tax on December 12, 2007 and dismissed the remainder of the claim.

As to this, both the plaintiff and the defendant appealed from the part against them, but the defendant withdrawn the appeal in the trial before the remanding.

Therefore, the scope of this court's adjudication is to be limited to the claim for revocation of the disposition of imposition of KRW 8,883,246,360, which is the part against the plaintiff on March 6, 2007, and KRW 2,133,852,100, which is the part against the plaintiff, as the disposition of imposition of KRW 8,883,246,360, which reverts to the business year of 2005, and the disposition of imposition of KRW 2,133,852,10, which reverts to

2. Details of the disposition;

A. KCH transferred the Plaintiff’s shares to SSPC (i) during the process of transferring the Plaintiff’s shares to SSPC (UBS Capital B.V.), Korea Conferbour (Luxembourg) S.A.R.L (hereinafter “KCLuxembourg”) as a Luxembourg corporate entity, and AOF Hai (Luxembourg) S.A.R.L. (hereinafter “AOF Luxembourg”); and UBS capital, each investment and investment company of PEF HBS capital, is Pacific LDd., CVC Capital Capital only N.V., which is an investment company of the Luxembourg; and HPMn parts, etc. were constituted a consortium (hereinafter “UBS consortium”) and had them establish the Korea Stock Ownership (hereinafter “Korea”) as a corporation including KC and other corporations.

C. On July 12, 2001, 2001, HCH acquired the parts of the manufacturing and business of HCH, a domestic corporation, HCH, in the form of 7 million won.

On the other hand, H&C is established in July 18, 2001, as well as neglect of duties and corporation corporation and corporation corporation in 1945, and it is subject to tasks and construction.

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