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(영문) 춘천지방법원 2014.01.17 2012구합2472
법인세부과처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. Since the opening of February 18, 1957, the Plaintiff completed the construction work by being awarded a contract from the Sejong Industrial Co., Ltd., a related party from around 2002 to around 2007, for the construction of the original rice rental apartment, the next industry rental apartment, the Chuncheon river rental apartment, and the pushing-gu 2 rental apartment (hereinafter collectively referred to as the “instant construction work”).

B. From December 19, 2010 to February 24, 2011, the Director of Daejeon Regional Tax Office: (a) deemed that the Plaintiff’s amount of the construction cost of the instant construction work could have been recovered from a corporate entity with a special relationship in the year 2005 to 2009 as the amount not recovered exceeding 92 days, which is the average due date for recovery of claims (hereinafter “amount recovered”) without any justifiable reason; (b) deemed it as the subject matter of the avoidance of wrongful act and calculation under the Corporate Tax Act; (c) deemed it as the subject matter of the interest recognized as the amount receivable (605,547,895 won in each business year, 1,18,735,876 won in the business year 206, 1,464, 207, 208, 207, 2094, 206, 3065, 2064, 2096, 2096, 2064, 2065 business year or 36

Accordingly, the defendant on March 2, 201, 339,043,580 won of corporate tax for the business year 2005, 556,049,170 won of corporate tax for the business year 2006, 752,60,170 won of corporate tax for the business year 2007, 331,925,000 won of corporate tax for the business year 2008, and 203,012,310 won of corporate tax for the business year 209.

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