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1. On December 2, 2013, the Defendant imposed a value-added tax of KRW 430,674,290 on the Plaintiff in 2010.
Reasons
1. Details of the disposition;
A. The relationship 1 between the Plaintiff and the obligees is a corporation which was engaged in the construction business under the trade name of “A” before the merger, and was merged with “B” on June 29, 201, and thereafter engaged in the construction business under the same trade name. 2) C Co., Ltd. (hereinafter “C”) and D Co., Ltd. (hereinafter “D”; hereinafter “Purchase Co., Ltd.”) were incorporated with “C” and “D”, and the Plaintiff and E Co., Ltd. (hereinafter “E”) performed the F Corporation’s construction business under a contract with the Plaintiff and E (hereinafter “E”), but did not receive the construction price.
B. Rehabilitation procedure 1) On June 11, 2009, Daegu District Court 2009hap29,30 (Joint) commenced rehabilitation procedure for the Plaintiff. On December 10, 2010, the rehabilitation plan (hereinafter “instant rehabilitation plan”) is as follows.
(2) A decision to authorize the rehabilitation plan was made [a summary of section 4 of the rehabilitation plan of this case and a summary of the method of repayment]
2. Rehabilitation claims;
(e) The amount equivalent to 0.4% of the amount of the confirmed claim shall be repaid as the acquisition price for the rehabilitation claim regarding the (i) the amount of the confirmed claim amount of the commercial transaction obligation; and
The amount of the remaining finalized bonds which are not repaid in cash shall be converted into equity (one time more than the amount of 5,000 won, the par value of 5,000 won, and one time more than the amount of 5,000 won) with ordinary stocks, but it shall substitute for the repayment of the rehabilitation claim with respect to the relevant obligation on the effective date of the
Part V. Change of shareholders' rights and issuance of new shares by subscription to Section 2 of the issuance of new shares
2. The company issuing common shares through the conversion of rehabilitation claims into equity shall be deemed to issue common shares according to the conversion of rehabilitation security rights and rehabilitation claims into equity and discharge the relevant claims on the effective date of issuance of new shares as follows:
Pursuant to Article 14(1) of the Preferred Shares, the shares shall be able to be issued in the form of a registered common shares.