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(영문) 서울행정법원 2016.06.02 2015구합74852
법인세부과처분취소
Text

1. The Defendant’s corporate tax for the business year of 2005 against the Plaintiff on February 1, 2012 (including additional tax) shall be KRW 3,208,58,890 (including additional tax).

Reasons

1. Details of the disposition;

A. Nonparty B inherited 10,466 shares of the Plaintiff and 8,000 shares of E Co., Ltd. (hereinafter “instant shares”), but left in D’s name as they were, due to the death of the deceased on November 2, 1996 by the deceased on the part of the Plaintiff Company C (hereinafter “the deceased”).

B. The Plaintiff owned KRW 7,576,103,454 (hereinafter “instant claim for the purchase of goods”) against F and G Co., Ltd. (hereinafter “Co., Ltd.”) operated D (hereinafter “Co., Ltd.”) on the aggregate of the claim for the purchase of goods. However, the Plaintiff drafted a written agreement on the purchase of goods in lieu of the payment of KRW 4,232,874,00 of the instant claim for the purchase of goods between D and D on January 7, 2005 (hereinafter “instant claim”).

(hereinafter “instant accord and satisfaction agreement”). C.

In addition, on March 2, 2005, the Plaintiff settled the total amount of KRW 3,343,229,454 with real estate owned D, etc., and on March 2, 2005, the total amount of KRW 7,576,103,454, which was paid to D for the payment of the price of the instant goods, was returned to D in full.

On February 28, 2005, the Plaintiff: (a) deemed that the instant claim for the price of goods was completely recovered due to the payment in kind of outstanding shares; and (b) recorded accounts as follows; and (c) completed the transfer of title to the instant shares on March 4, 2005.

Total amount of 4,232,874,00 won (based on closing price on December 30, 2004) in total of 3,343,229,454 won in total, including real estate, 7,576,103,454 won in total.

E. The Defendant considers that (i) the Plaintiff received shares from B from the Plaintiff and (ii) was engaged in a separate legal act to arbitrarily waive the disputed claim, and (iii) assessed the shares of the issue related to the above act as KRW 5,993,570,000 on the basis of the closing price on February 28, 2005, while assessing the shares of the issue as KRW 5,993,570,000.

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