logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 전주지방법원 2018.02.08 2016구합558
법인세부과처분취소
Text

1. The Defendant’s imposition of corporate tax of KRW 416,894,850 against the Plaintiff on March 26, 2015 is revoked.

Reasons

1. Details of the disposition;

A. The Plaintiff (former B Co., Ltd.) is a business entity that runs urban bus transportation business in Bupyeong-gun, and C is a business entity that was the representative director of each Plaintiff from July 10, 2006 to April 7, 2009, and D from April 7, 2009 to October 5, 2010.

B. At the time when the representative director of the Plaintiff was C, C owned 95.5% of the Plaintiff’s shares (64,540 shares) and C’s South Eastern E, F, and C’s mother G owned 1.5% of the Plaintiff’s shares (1,020 shares). The performance agreement provides that C’s shares to C, the Plaintiff, B, and C’s shares to C, and the Plaintiff’s shares to C, the former North Korea H, I, and J’s shares to C, and each land owned by C (hereinafter “the next notice land”).

2) The sum of “M land” and “M land” and “K and C” owned by K and L (hereinafter “M land”), and “each of the instant land” and “M land.”

In the sale and purchase or exchange of a garage, Article 1(1)1 of the Act provides that “A shall sell to B the shares (95.5%) of C Co., Ltd. (95.5%) for KRW 764,00,000,000; “B shall register as the representative director of C immediately after its purchase, and file a report on the transfer of shares at the tax office. Article 2(2) of the Act provides that “A shall pay to B the amount of KRW 300,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,000,000,00

Article 4 The size of the garage owned by Party A shall be 1,200 square meters except for the portion of the road site incorporated in Banan-gun, and the size of remaining or her mother and child shall be calculated and calculated as KRW 500,00 per square meter.

Article 5 Section B shall be secured by a garage land exchanged with A by April 30, 2009 and shall be loaned KRW 464 million to A for the remaining stock transaction price.

arrow