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(영문) 서울행정법원 2019.11.29 2018구합89909
법인세경정거부처분취소
Text

1. Of the instant lawsuit, the part that seeks revocation of corporate tax claim for the business year 201 shall be dismissed.

2.

Reasons

Details of the disposition

A’s creditor financial institutions (including the Plaintiff; hereinafter referred to as “A”) of the Company A (hereinafter referred to as “A”) and B Group C Chairman and B affiliated companies (hereinafter referred to as “instant agreement”) established A for the purpose of manufacturing and selling cars and transportation machinery, etc. by investing B affiliated companies, etc. on March 1995.

However, during the process of the above project progress, A has a lot of financial costs burden for initial costs due to the characteristics of the motor vehicle industry, investment costs to achieve a scale economy, additional costs due to the characteristics of factory sites, and inevitable costs due to the characteristics of factory sites as follow-up enterprises, which have the characteristics of a large-scale device industry.

Along with the 1997 D Group and E Group, the latter (F, G, H, I, J, K, L, M, etc.) was bankrupt or dissolved. The so-called IMF foreign exchange crisis occurred as of the end of 1997, which directly caused D Group and E Group's default.

As a result, the whole national economy is frouded by a strong shock, and the domestic demand for motor vehicles has been reduced by 50%, and A has made a big bottom of estimated sales, and the financial burden due to the increase in interest rate has become more increased.

On December 7, 1998, A and N made a "Basic Agreement on Big Sea" with the content that the B shall transfer the automobile sector of the Group B between the O Group and the related sector of the O Group to the related sector of the O Group, and that the O Group shall transfer the electronic sector of the Group to the related sector of the Group B by December 15, 1998, and that it shall be decided until December 15, 1998.

At the time of the discussion of the Bigus, the key issue is the A's debt worth KRW 4.30 billion, whichever is the B Group.

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