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1. The Defendant’s deduction of losses for the business year of 2005, which remains in the business year of 2010 against the Plaintiff on February 14, 2014.
Reasons
1. Details of the disposition;
A. The first section project of Gwangju Metropolitan City (hereinafter “instant project”) was completed on November 30, 200 and completed on November 1, 2000 and collected the tolls of the above circular road from January 1, 2001, which was established by treatment Construction Co., Ltd. and four construction companies (hereinafter “BTO”) as the business method (BTO (hereinafter “BTO method”) to recognize the ownership of the infrastructure concerned belongs to the State or a local government upon completion of the construction of infrastructure and the project implementer’s right to manage and operate the infrastructure for a certain period of time) under the Private Investment Act (hereinafter “Private Investment Act”).
B. On January 15, 2003, the Plaintiff was established for the purpose of acquiring and operating the instant business on January 30, 2003, and entered into a contract to take over the instant business in Korea and the instant business in KRW 172,00,000 (hereinafter “instant acquisition agreement”). Gwangju Metropolitan City, a condition was that, instead of approving it on March 15, 2003, the Korea Road Management shall repay the total amount of loans borrowed in relation to the instant business, etc.
C. Meanwhile, in order to raise the price for the transfer of this case, the Plaintiff received a loan as follows.
Each of the above loans was partially modified on December 27, 2007, and thus reflected it.
On March 28, 2003, the date of the first agreement for the operation of the funds borrowed with senior loans after the change of senior loans (the order of priority). On January 30, 2003, the creditor bank MKGF MKF MIF on March 28, 2003, is called the "contributation" as the disadvantaged party of the creditor bank MKGF MKF MG MIF on March 28, 2003.
(Limit) Amount (Limit) 142 billion won (142 billion won) 142 billion won (142 billion won) 32 billion won (36 billion won) (36 billion won) but approximately 3.2 billion won after 205.