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(영문) 서울고등법원 2019.08.30 2018누72989
법인세부과처분취소
Text

1. Revocation of a judgment of the first instance;

The defendant's [Attachment 1] Each "disposition Date" shall be limited to the plaintiff on the corresponding date.

Reasons

1. The facts under the basis of the facts are either in dispute between the parties or in accordance with the purport of the entire pleadings in each description of Gap evidence of Nos. 1 to 3, 10, 21, Eul evidence of No. 1, 6 to 9 (including the serial number; hereinafter the same shall apply).

[1] The “B Group” is a global entertainment content group based on the “C Company” as a film producer (hereinafter “C Company”) and D, a music channel, etc.

“E”, the final parent company, is listed in the New York Stock Exchange, and is a company providing various kinds of entertainment content, including television, film, Internet content, and video games.

The “F Company” (hereinafter referred to as the “F”) was established on September 8, 2010 by the Hungary-based law as approximately KRW 5-6 won between 500,000,000 (HUF, approximately KRW 2.5 million, and KRW 2.5 million to KRW 2010 to KRW 2013; hereinafter referred to as the “F”) on September 8, 2010.

F has a place of business in Hungary, and is the main business of distributing film, video, and television programs.

The “G company”, a subsidiary of the Group B located in the Netherlands, (hereinafter referred to as “G”) holds F’s 100% equity shares.

[2] On November 1, 2010, F entered into a license agreement with G to grant the exclusive right to distribute the film, television program, etc. in five countries, including Korea, Japan, Israel, Italy, Hungary, and Hungary, among the right to distribute film, television program, etc. created by Company B belonging to G (hereinafter “instant license agreement”).

The Plaintiff is a domestic corporation that carries on the comprehensive content business, and is related to the domestic distribution right on film, etc. produced by film companies, etc. under the Group B (hereinafter “the domestic distribution right of this case”) between G (G’s Global Business Division) and B from 2006 to the transfer of the license contract of this case.

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