(영문) 서울고등법원 2017.06.27 2017누30506

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(영문) 서울고등법원 2017.06.27 2017누30506

법인세경정거부처분취소

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1. Revocation of a judgment of the first instance;

2. The Defendant’s corporate tax for the business year 2,122,531 against the Plaintiff on July 31, 2014.

Reasons

1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the court of first instance, except in the following cases: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2.2.(a) The purchase price of the shares of this case sold by the seller and purchased by the buyer shall be KRW 144,00,000 per share, KRW 144,000 per share, KRW 10,000,000,000,000 for total purchase price (hereinafter referred to as “first sale price”) and shall be adjusted for the reasons specified in Articles 2.3 and 6.3(c) and shall not be adjusted for any other reasons.

The sale price shall be deemed to include a portion of the value of shares held, as set forth in section 6.4 (a).

6.4The seller shall continue to proceed with the arbitration procedure in progress as of the date of conclusion of this contract with respect to the distribution of profits relating to the portion of non-owned shares of the company in question (Visa).

The seller and the buyer agree to accept the final arbitral award and give up the right to object to the arbitral award.

In accordance with the final arbitral award, if the subject company distributes profits related to the portion of shares held by the non-party (Visa) to the seller ("Visa distribution of profits), and the seller receives and holds the total amount of profit distribution by non-party (Visa), the buyer shall pay the amount of the payment calculated according to the following formula at the time of the closing of the transaction (i) to the seller, and (ii) if the subject company, in accordance with the final arbitral award, distributes profits to the seller on or after the date of the closing of the transaction, the seller shall return the refund amount ( "the refund amount") calculated in accordance with the following formula to the buyer within three business days from the date of the distribution of profits by non-party (Visa):

provided, however, that he does not.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

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