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(영문) 서울중앙지방법원 2016.04.26 2015가합547914
부당이득금
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Basic facts

A. 1) The Plaintiffs are Korean Cable Telecommunication Broadcasting Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”).

On May 16, 2001, the Plaintiffs filed a lawsuit seeking the determination of purchase price against the non-party company and the non-party company, who did not reach an agreement on purchase price after claiming purchase of shares, pursuant to Article 522-3 of the Commercial Act. 2) On January 18, 2008, the court decided to set the purchase price of shares of the non-party company as KRW 22,025 (Seoul High Court 2006Ra1783), and the above decision became final and conclusive on May 26, 2008.

3) The Plaintiffs are entitled to purchase and sale price of shares and damages for delay thereof (hereinafter “instant damages for delay”) from the Nonparty Company in accordance with the final and conclusive decision around 2009.

B) A. Around April 2014, the Plaintiffs received a revised return of global income tax and its payment 1) from the Seoul Regional Tax Office to which the Defendant belongs, and the Plaintiffs received the instant delay damages that the Plaintiffs received from the Defendant constitutes other income under Article 21(1)10 of the Income Tax Act, and thus, received a revised return thereafter. The Plaintiffs completed the revised return of global income tax for 2009 (hereinafter “the instant revised return”).

2) Plaintiff B, C, and D paid a comprehensive income tax according to the revised return of this case around that time. [Grounds for recognition] The fact that there is no dispute, Gap evidence 1 to 3, and Eul evidence 1 (if each number is available, including a variety number; hereinafter the same shall apply)

- The purport of the whole pleadings

2. The assertion and judgment

A. The plaintiffs asserted that the purchase right of the non-party company has the same effect as the purchase contract was concluded with the non-party company by exercising the right to share purchase right of the non-party company.

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