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(영문) 서울고등법원 2018.10.18 2018누44885
법인세등부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

Reasons

1. The reasoning for this part of the disposition by the court is as follows, and the reasoning for this part is the same as the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The two to six lines are as follows:

A. The Plaintiff, which was established on July 20, 1995 and established on July 20, 1995 and operated food, beverage, and agricultural and fishery products sales business, etc. as its principal office, is a domestic corporation that operates the instant share sales contract (hereinafter “instant share sales contract”) with 13 pages “(hereinafter “instant first share sales contract”).”

The contents of the two to three written boxes shall be replaced by the following:

- The first purchase and sale contract of this case - Article 3 (Stock Purchase and Sale Price) - Each of the parties agrees that the value of the Plaintiff’s total issued and outstanding shares shall be calculated as KRW 258,04,041,60, and accordingly the purchase price for this transaction calculated shall be KRW 182,587,724,000, which shall be adjusted in accordance with Article 5 of this Agreement.

The details of attribution of each seller of the purchase price of shares before adjustment are as follows:

(Omission) In relation to this, the parties recognize that the purchase price of shares before adjustment, which belongs to the seller D, is the amount calculated by subtracting the amount equivalent to the performance rate of KRW 2,000,000 (2,000,000) that the Plaintiff is scheduled to pay to the Plaintiff’s workers after the date of the transaction pursuant to Article 11(7).

Article 6 (Closing of Trade) (1) Date of the closing of Trade: The closing of Trade shall be effected on the three business days from the date on which the conditions prior to the termination provided for in Article VII of this Agreement are met (defluence omitted), or on the date on which the buyer and the seller agree otherwise, on the date on which the conditions prior to the termination provided for in Article VII, paragraph 1, 4, of this Agreement are met.

(2) Where a transaction is completed, the buyer shall perform the obligation to the buyer as provided for in paragraph (3) of this Article on the date of the transaction.

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