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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. (1) The chief of the tax office under the Plaintiff-affiliated tax office is a stock company A (hereinafter “A”) with B’s representative director from September 14, 201 to October 15, 2011.
A. The chief of the tax office found that A under-reported the corporate tax base and tax amount for the business year from 2005 to 2010, and corrected and imposed corporate tax of KRW 2,272,083,040 on the said company (hereinafter “first disposition”).
(2) On September 16, 201, the head of the tax office having jurisdiction over a tax claim on September 16, 201, each of the real estates listed in the separate sheet owned by B, the representative director of the said company (hereinafter “each of the instant
Of the real estate described in paragraphs (1) and (2), and C/L-gu, Seongdong-gu, Seongdong-gu, Sungnam-si (hereinafter “Seongnam-si”) is 34314 square meters of land.
) At the port of port, Nam-gu D apartment No. 103, 201 (hereinafter “D apartment”) is called D apartment.
On November 14, 2011, A made all payment of the above corporate tax. On November 14, 201, the chief of the tax office of the port of entry applied for the cancellation of attachment on the remaining real estate except D apartment on November 14, 201 (the date of cancellation of the registration of attachment).
(2) On November 1, 201, the chief of the tax office notified the representative director that the amount included in the calculation of earnings was disposed of for recognition as the representative director B when correcting the corporate tax base on the income in the business year 2005 or 2010.
A reflects the above recognition and disposition, A filed a revised report on the performance of withholding tax, but did not pay it.
On December 21, 201, the director of the tax office of the port of entry designated B as the secondary taxpayer on December 21, 201, who did not pay the above amount, and notified A of the payment of KRW 1,01,428,000 equivalent to B’s share ratio (90%) of the amount in arrears of the said company.
(hereinafter referred to as “the second disposition”). (b)
B Disposal B sells each of the instant real estate to the Defendant on September 14, 2011 (hereinafter “instant sales contract”).