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(영문) 서울행정법원 2019.04.05 2017구합4130
부가가치세부과처분취소
Text

1. The Defendant’s value-added tax for the second term of February 27, 2015 that was imposed on the Plaintiff on February 27, 2017 (including additional taxes) and the year 2016.

Reasons

1. A summary of the rehabilitation proposal in Chapter II of the grounds for disposition, the financial resources for repayment, alteration of rights and a summary of the method of repayment;

5. The remaining rehabilitation security rights and remaining rehabilitation claims shall be repaid through the realization of the remaining assets in the bankruptcy proceedings of the surviving company after the completion of the rehabilitation procedures, after the repayment of the acquisition price (44,150,887,040) of the company for which the additional repayment for any remaining rehabilitation security rights and rehabilitation claims is divided as financial resources for repayment;

The proceeds from the disposal of the property remaining in the Kimpo Factory and Kimpo Factory-related property, and the proceeds from the disposal of the deposit related to the lease of A/S Center, etc. for the remaining claims through bankruptcy procedures, and the book value as of June 30, 2015 of the divided surviving company may be changed in the following, but may be changed in the future:

Part III: Change of rights to rehabilitation security rights and rehabilitation claims and method of repayment under Section III: Change of rights to rehabilitation claims and method of repayment

2. Obligations for rehabilitation claims and commercial transactions;

(b) to pay in cash the principal and interest prior to commencement on the due date through the change of the rights and method of performance (1) distribution of the principal and interest prior to commencement of payment funds.

(2) The interest accrued after the commencement shall be exempted in full.

Section 9. Establishment and management of Escro Account and additional payments

3. Where all rights and obligations related to unregistered rehabilitation security rights and rehabilitation claims are determined by way of the establishment of Scro account, deposit of money, undetermined rehabilitation security rights and rehabilitation claims, or the completion of extinctive prescription, etc., and there is any remaining amount in Scro account at the time when there is no possibility that there is any cause to repay the undetermined rehabilitation security rights and rehabilitation claims, such as repayment, etc. according to the result, it becomes two months from the month in which Scro ends with the balance obtained by deducting all expenses related to Scro from the remaining amount.

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