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1. As to the Plaintiff on January 25, 2013:
A. The remaining business year of 2009 is 204
Reasons
1. Details of the disposition;
A. On July 22, 1997, the Plaintiff is a company established for the purpose of construction and operation of an expressway private investment project (hereinafter “instant project”) under the former Promotion Act for the Inducement of Private Capital (amended by Act No. 4773, Aug. 3, 1994; hereinafter “Private Investment Act”).
B. At the time of May 20, 2005, the Plaintiff paid KRW 3,037.5 billion out of the capital of KRW 450 billion. On the same day, the Plaintiff borrowed KRW 1,822.50 million from the Manqui Korea Infrastructure Fund (hereinafter “Manqui”) which was a shareholder; KRW 47,081,250,000 from the same private school staff staff staff; KRW 45,562,50,00 from the National Bank of Korea; KRW 45,562,50,000 from the same private school staff staff staff staff; and on September 20, 2005, the Plaintiff borrowed KRW 28,856,250,000 from the Korea National Bank of Korea, which was paid to Daewoo Construction Co., Ltd. for a paid amount of KRW 28,856,250,000.
(2) The Plaintiff agreed to pay interest on the instant subordinated loans at a fixed rate. The interest rate was 6% per annum from the date of borrowing or conversion to the end of 2007, 8% per annum from the next day to the end of 2008, 16% per annum from the next day to the end of 2012, and 20% per annum from the next day to the end of 2012.
C. The Defendant’s imposition, etc. of corporate tax for the business year 2009, 2010 and its revocation 1) The Board of Audit and Inspection demanded the National Tax Service to monitor the actual state of ex post facto management of public-private partnership projects from around September 201 to around November 201 of the same year, and to investigate whether the interest rate for subordinated loans for the business year 2009 and 2010 is appropriate. (2) The Defendant investigated the Plaintiff’s interest rate on subordinated loans for the business year 2009 and 2010, and the Plaintiff’s interest rate of 16% from the shareholders of the instant subordinated loans from 2009 to 2012.