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1.(a)
D Co., Ltd. and E are D Co., Ltd. in the case of voluntary auction of F real estate in Busan District Court.
Reasons
1. Basic facts
A. The Plaintiff’s taxation claim 1) D Co., Ltd. (hereinafter “D”).
corporation E (hereinafter referred to as “E”)
2) From Busan Seo-gu G Forest land 29,586 square meters (hereinafter “instant real estate”).
(2) After purchasing the instant real estate and completing the registration of ownership transfer on December 6, 2005, the instant real estate was sold from the Busan District Court F real estate auction procedure (hereinafter “instant voluntary auction procedure”) to 6.2 billion won on June 20, 2013.
3) The head of the Suwon Tax Office decided to impose corporate tax of KRW 1,00,000 on D based on the sale price, etc. of the instant real estate. However, D filed a lawsuit seeking confirmation of invalidity of the said decision on the ground that the said decision was not lawfully served, and the court of the first instance (Seoul District Court Decision 2014Guhap91) decided that the said disposition was null and void on the ground that it was served on the representative director who already resigned from the said decision, and the head of the Suwon Tax Office appealed on November 17, 2014; 4) the head of the Suwon Tax Office ex officio revoked the said decision on the ground that the notice was served on the grounds that it was null and void, and then revoked the payment deadline ex officio on February 28, 2015, and notified the representative director of the calculated tax amount of KRW 1,278,30,000 for corporate tax of KRW 1,2730,000 for the business year 200,00.
(hereinafter “instant disposition”). D amended a claim to seek confirmation of invalidity of the instant disposition at an appellate court (Seoul High Court 2014Nu22250), and the said court dismissed D’s claim by deeming that the instant disposition was lawful on May 20, 2015, and D’s appeal was lodged, but the final judgment became final and conclusive on October 15, 2015 (Supreme Court Decision 2015Du45212).
5 D 3,463,520 won of comprehensive real estate holding tax in 2012, in addition to the taxation claims imposed by the instant disposition.