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(영문) 창원지방법원 2016.08.09 2016구합50318
부가가치세부과처분취소
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 October 17, 2002, the Plaintiff registered the business from B 3rd floor of Changwon-si, Changwon-si, as C, and operated the proxy driving business, and closed the business on December 31, 2007.

B. On November 1, 2007, the Plaintiff entered into a contract with D (the trade name before the change: E; hereinafter “D”) on the transfer of the right of proxy driving in the Msan Changwon area using telephone number F in the name of the Plaintiff and the right of proxy driving in Busan using telephone number G. On February 5, 2008, the Plaintiff partially modified the above contract.

The main contents of the modified contract are as follows:

(hereinafter referred to as the “instant contract”). 2. The Plaintiff transferred the exclusive business rights and goodwill to F to D.

3. D shall be paid 25 million won each month from February 5, 2008, in return for paragraph (2).

(Form of Payment: Payment to Business Members after withholding 3.3%)

4. If D fails to perform its obligations under paragraph 3 on two or more occasions, that is, all business licenses and operating rights shall belong to the Plaintiff, D shall not be subject to any civil or criminal legal act on its ground, and the obligation to pay in paragraph 3 may be claimed by the Plaintiff in compensation for damages.

6.D shall not divulge to others, nor use in any other form, customer-related information and trade secrets in the operations and projects set out above.

7. The term of the contract cannot be terminated permanently by the plaintiff who performs the obligation under Paragraph 3 as a result of the execution by D.

8. The name of F number is the plaintiff, and D without the plaintiff's permission is prohibited from transferring its operation and business rights to anyone.

(D) At the time of violation, the Plaintiff is liable to compensate the Plaintiff for KRW 1.5 billion. 10. The Plaintiff consents to the legal act that prevents transfer of the F phone number.

11.D shall pay to the Plaintiff priority share equivalent to 5% of the total number of D’s voting shares at the same time as the legal action in paragraph 10.

12. The Plaintiff waives all the rights of the G Substitute Driving Business that D proceeds.

14.D shall G.

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