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(영문) 서울남부지방법원 2015.09.03 2013가합107936
청구이의
Text

1. The Defendant’s compulsory execution against the Plaintiff on September 8, 201, based on the payment order (201j 13401) dated September 8, 201.

Reasons

1. Facts of recognition;

A. The Plaintiff (around January 23, 2013, changed from C&W Han Riverland to the present trade name) is a company with the purpose of the operation of scenic lines, inland water transportation business, food service business, cooking and selling cooking, etc., and the Defendant is a company with the purpose of shipbuilding block processing and assembly, real estate development business, etc.

B. On October 20, 2009, the Plaintiff entered into a contract (hereinafter “instant contract”) with the Defendant to issue an ordinary share of 1,888,095 shares (e.g., 5,000 won per 5,00 won per 1,440,476,000 won per appraisal value, and 46.83% per 46.83% per 1,00 won per 1,88,000 won per 1,08,00 won per 5,00 won per 5,00 won per 1,00 won per 209.

C. On November 13, 2009, the Defendant invested in kind in the Plaintiff with the authorization of the court on investment in kind in the reclaimed land of this case. On November 18, 2009, the Defendant was issued 1,88,095 common shares by the Plaintiff.

(hereinafter “Issuance of New Shares”) D.

On the other hand, around March 2010, when the Plaintiff’s tax agent presented the opinion that the investment in kind in the instant reclaimed land is subject to value-added tax. On March 25, 2010, the Defendant issued a tax invoice revised to the Plaintiff on March 25, 2010, and on March 26, 2010, the Defendant filed a revised tax return with the head of the competent tax office on KRW 944,047,50 of value-added tax on the investment in kind in the instant reclaimed land, KRW 4,720,238 of the additional tax return, KRW 47,202,375 of the additional tax return, KRW 16,709,640 of the additional tax return, KRW 1,012,679,753

E. Meanwhile, on March 26, 2010, the Plaintiff deducted the input tax amount of value-added tax on the reclaimed land of this case from KRW 944,047,50 as to the reclaimed land of this case at the time of the return of the second value-added tax in 2009.

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