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(영문) 수원지방법원 2017.11.14 2017구합62298
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. On July 10, 2007, the Plaintiff entered into a sale and purchase consignment agreement (hereinafter “instant agreement”) on the member-gu Seoul Special Metropolitan Construction Co., Ltd. (hereinafter “Seoul Special Metropolitan City Construction”) and the building on the land 9,959m2 (hereinafter “instant building”) owned by the Plaintiff.

The main contents of the instant contract are as follows.

The address of the goods under the contract for the entrustment of the sale of the factory (hereinafter referred to as the “instant contract”) shall be the land B: The entrusted price of the land 9,959.5 square meters and the building 7,996.87 square meters: One hundred and fifty billion won (10,843,200,000 won) entrusted with the sale of the goods: four billion won (1 billion won in the contract; one billion won in the first part, September 20, 2007; one billion won in the second part, September 1, 30, 2007; and one billion won in the second part, November 30, 2007; and the third part, February 29, 2008; the Plaintiff, the delegating, shall delegate the following matters to the agent, pursuant to the agreement, shall be entrusted to the agent:

§ 3. The mandator shall complete the relocation of the factory within 31 March 2008 and the mandatary shall pay any balance of 6,843,200,000 won on the date of subdivision or after the completion of the relocation of the factory by the mandator within 50 days after the completion of the relocation of the factory by the mandator.

A mandatary shall bear all the expenses incurred in removal of existing factories and incidental civil works following the sale by installments, and he/she shall manage all the affairs incidental thereto by the mandatary.

section 5. The mandatory shall pay the expenses incurred in the performance of the mandateing affairs, shall be covered at the buyer’s expense, and in this case the mandatory shall not be paid any remuneration and shall have priority in the contract for new construction of a factory under a separate agreement with the buyer of the land in installments.

§ 6. Reversion of risk-bearing between the mandator and the mandatary shall be attributable to each other, and at the time of the cause attributable to the mandator, the amount of the deposit for entrusted performance and all ordinary inputs paid at the time of the cause attributable to the mandator and shall be paid at the time of the cause attributable to the mandatary.

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