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(영문) 대구지방법원 2019.04.11 2017가합207509
손해배상(기)
Text

1. Defendant B and C jointly share KRW 134,413,270 to the Plaintiff and Defendant C with respect thereto from October 13, 2017.

Reasons

1. Basic facts

A. The Plaintiff is a shareholder who owned 100% of Defendant B’s shares from July 22, 2013, established by Defendant B Co., Ltd. (hereinafter “Defendant B”), until then, and is the husband of Party E.

B. From July 22, 2013 to January 4, 2018, Defendant C engaged in a building business while substantially operating Defendant B.

C. Defendant D was registered as Defendant C’s children, from January 13, 2014 to February 13, 2015, and from June 26, 2015 to January 5, 2018.

The plaintiff from the head of Daegu Metropolitan City on September 19, 2017, where the property of a corporation (excluding a corporation whose stock is listed on the securities market prescribed by Presidential Decree as the securities market under the Financial Investment Services and Capital Markets Act) under Article 46 of the Framework Act on Local Taxes with respect to defendant B is insufficient to cover the money collectible by a local government that is imposed on or is payable by such corporation, the plaintiff is liable to pay the second tax for such shortage:

In cases of an oligopolistic stockholder under subparagraph 2, the limit shall be the amount calculated by dividing the shortage by the total number of stocks issued (excluding non-voting stocks; hereafter the same shall apply in this Article) or total amount of investment of the relevant corporation, and multiplying by the number of stocks held (excluding non-voting stocks) or amount of investment the relevant oligopolistic stockholder exercises a substantial right.

1. General partners;

2. A shareholder or one limited partner and a person prescribed by Presidential Decree from among his/her related parties, whose total amount of stocks held or investments exceeds 50/100 of the total number of outstanding stocks or investments of the relevant corporation, and whose rights are substantially held.

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