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(영문) 대전고등법원 2011.02.17 2010누762
법인세등부과처분취소
Text

1. The part against the plaintiff falling under any of the following subparagraphs among the judgment of the court of first instance shall be revoked:

Defendant.

Reasons

1. The plaintiff filed the lawsuit in this case seeking the revocation of the disposition imposing KRW 210,071,560 on December 12, 2007 on the part of the defendant for the business year of 2002, and the disposition imposing KRW 11,017,098,460 on May 14, 2008 for the portion belonging to the business year of 2005. The court of first instance revoked the disposition imposing KRW 210,071,560 on the part of the business year of 2002, and dismissed the remaining claims.

The plaintiff and the defendant appealed to the part against them among the judgment of the court of first instance, and the defendant withdrawn an appeal on February 14, 201. Thus, the scope of the judgment of this court is ultimately limited to the claim for revocation of the disposition of imposition of KRW 11,017,098,460, which is the part against the plaintiff on May 14, 2008, which is the part against the plaintiff. Thus, the judgment of this court is to be judged only on this ground.

2. Details of the disposition;

A. UBS Capital B.V., which is a Netherlands, and Korea Confery (Luxbourg) in Korea, which is a Luxembourg corporate, established a consortium (hereinafter referred to as “UBS consortium”) by organizing a consortium, on June 19, 2001, Korea Conferboldings NVV (hereinafter referred to as “KCH”) (hereinafter referred to as the “Korea Confering”), which is an investment and manager of the Luxembourg, as well as S.A.R.L. L. L.R. L. L.C. L.R. L.R., UBS Capital, which is an investment and manager of the Luxembourg.

B. On July 12, 2001, KCH acquired 70,050,000 won as part of the manufacture and business of H&C stock companies, a domestic corporation, and established the Plaintiff for the purpose of producing and selling dry milk products and frozen foods by becoming 100% shareholders.

C. On the other hand, the Crine System and the Military Mutual-Aid Association established a special company for the purpose of taking over (hereinafter “SPC”) by organizing a consortium.

LPC acquired from KCH on January 12, 2005 KRW 2,810,000 of the Plaintiff’s shares in KRW 334,459,57,000, and below the acquisition.

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