(영문) 서울고등법원 2014.12.11 2014누50387

beta

본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.

Text

Reasons

텍스트 조절

글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 서울고등법원 2014.12.11 2014누50387

법인세부과처분취소

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. As to the reasoning of the judgment of the court of first instance, “the details of the disposition of this case” from “the grounds of the judgment of the court of first instance”

A. The plaintiffs' assertion;

(b) the relevant legislation;

C. Until the facts of recognition, the part of the judgment of the first instance is the same as that of the above part (from 7th to 5th end of the judgment of the first instance), with the exception of the partial completion as follows, and therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, the second part shall be deleted and shall be added to the part "Establishment of March 8, 2004" of the second part, "10, and shall be added to "the register of the corporation" after the second part "Establishment of March 8, 2010". The second part shall be deleted and "the date of incorporation" shall be added to "the date of the establishment of the corporation", "the 14th part shall be added to "the representative director", and "the date of establishment of the 5th class D" shall be deleted "the date of the establishment of the corporation", "the 5th class 11 first part of the court".

Part 5. The following shall be added to Part 24:

C는 증인이 2005년경 ㈜Q을 인수한 후 법인명을 바꾼 것이고, 공사 입찰을 분산해 받기 위해 2010. 2. 경 D를 설립하였다.

D The establishment of D directed P, who was the director of the general affairs division at the time, completed the establishment process through a certified judicial scrivener, was held 100% of the shares by lending the name of the plaintiff B, and was registered as the representative director on the corporate register.

C’s representative director was a R’s corporate register, which was a child born by the witness’s recidivism, and the R was unable to obtain a defective performance insurance policy due to the lower credit rating while using the bonds, and was in a disaster, such as lending the Plaintiff’s name as an employee, to the representative director, and thereafter changing the name of the shares by holding shares of 70%.

C’s change of the name of shares, or establishment of D, Plaintiff A and B.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2014. 12. 11. 선고 2014누50387 판결

-서울고등법원 2015.10.08 2015누617

-서울고등법원 2017.06.21 2016누71913

-서울고등법원 2015. 10. 8. 선고 2015누617 판결

-서울고등법원 2020.05.14 2019나2047323