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(영문) 서울행정법원 2013.07.05 2012구합35023
공매대금배분처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of the lawsuit, including the part resulting from the supplementary participation, are all assessed against the Plaintiff.

Reasons

1. Basic facts and the circumstances surrounding the instant disposition

A. On June 17, 2008, the Intervenor’s Intervenor (hereinafter “ Intervenor”) attached 7,767,470 shares of the Plaintiff Company B’s non-listed shares (hereinafter “instant shares”) and requested the Defendant to sell the instant shares by proxy on January 15, 2009, on the ground that the Plaintiff failed to pay the surcharge of KRW 17,920,630,439,320.

B. Accordingly, the Defendant issued a public auction notification on the instant shares on December 30, 2009, and subsequently rendered a public auction notification to C on August 6, 2012, and the purchaser C paid the price in full on September 13, 2012.

C. The director of the tax office having jurisdiction over the statutory due date for payment of capital gains tax and securities transaction tax (hereinafter “the instant national tax”) incurred when the instant shares were sold to C (hereinafter “the instant shares”) was determined on September 26, 2012 and notified the Plaintiff of the occasional assessment as the statutory due date for the pertinent national tax.

5. 209 483, 130, 131, 50, 484, 205, 207, 204, 205, 207, 70, 707, 70, 7510, 305, 204, 205, 205, 205, 30, 205, 204, 205, 205, 30, 205, 205, 30, 205, 205, 20, 205, 30, 530, 530, 530, 530, 205, 204, 205, 205, 204, 205, 205, 205, 204, 2014, 2014, 205, 2019

D. On September 27, 2012, the director of the tax office requested the issuance of the instant national tax and the instant securities transaction tax (hereinafter “instant distribution procedure”) in the distribution procedure for the sales price of the instant shares (hereinafter “instant distribution procedure”) and the Plaintiff’s claim for the distribution of KRW 30,405,738,110 in total of KRW 7,93,42,080.

Details of requests for delivery are as follows:

(The national taxes of this case are 3 to 6).

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