Text
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation established on June 29, 1998 for the purpose of casino business, tourist hotel business, etc. on the basis of a special Act on the Assistance to the Development of Abandoned Mine Areas.
(b) It is a construction project that is jointly invested with a private enterprise to carry on a cooking project at the Taecheon-si on December 2001.
C. On July 26, 2012, the Plaintiff submitted a letter of deposit to the effect that the reason for the designation deposit was the “contribution to revitalize the regional economy through the inducement of normalization of the Taecheon Tourism Development Project,” and that the purpose and purpose of use was “the contribution to revitalize the regional economy by setting the amount of KRW 15 billion at the time of Tae Taecheon, such as the inducement of normalization through the inducement of normalization through the provision of funds for the emergency operation of the Taecheon Tourism Development Project,” and that the designation deposit was to be received by the Plaintiff by opening the Deliberative Committee on Donation.
Accordingly, the Plaintiff paid KRW 4 billion on August 14, 2012, KRW 4 billion on November 16, 2012, KRW 4 billion on January 2, 2013, KRW 3 billion on August 29, 2013, and KRW 3 billion on August 29, 2013 (hereinafter “instant contribution”), and the Plaintiff reported and paid corporate tax for the business year 2012 and 2013, after including the amount of contribution in deductible expenses.
E. At the time of the payment of the instant donation, the Plaintiff owned 10.1% to 11.7% of the shares issued by the Taecheon Tourism Development Corporation, and Thai si held 1.25% of the shares issued by the Plaintiff and 50.7% from the shares issued by the Taecheon Tourism Development Corporation to 57.3% of the shares issued by the Plaintiff.
F. Thai-si received the donation of this case from the Plaintiff, and delivered the donation of this case to the Thai-si Development Corporation, and the Thai-si Development Corporation used it as its operating fund.
G. In relation to the instant donations that were disposed of as a statutory donation to the Defendant in the course of a comprehensive audit with regard to the Defendant, a mid-to-mid regional tax office may directly provide support to the Taecheon Tourism Development Corporation in the position of a party with special interest.