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(영문) 서울고등법원 2015.11.12 2015누48589
법인세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

In addition to the conditions of the fifth sentence from the fourth bottom of that part, the phrase “(Article 1(2) of the A evidence 4-2(G Multi-Family Housing Construction Promotion Agreement)” shall be added to the following.

The following shall be added to “used” in Part 6, paragraph 14:

[A] According to the statement in Eul evidence 6 (transfer/acquisition agreement), E/F acquired all assets, such as shares and business rights, from B to 27.4 billion won, and B agreed to adjust the accounts payable to J, etc., which are the previous shareholders of B, and the accounts payable to J, etc., before the payment date of the above transaction, as well as KRW 8,619,163,400,000. The plaintiff started to lend money to B from June 29, 2007, which is the date of the transfer/acquisition agreement of the above corporation, and as such, the plaintiff extended money to B from 17,373,000,000,000 won from 17,373,250,000,000 won from 207,000 won from 7,250,000,000 won from the above accounts payable to J, thereby, it can be said that B's transfer proceeds were used as the payment for transfer.

[1] The following is added to the 6th part of the 18th part of the 6th part.

[Attachment] Article 1(2) of the Agreement on the Implementation of the Projects for the Construction of G Multi-Family Housing (Evidence 4-1 of June 2007) does not state that “A (the Plaintiff) is subject to the order of construction work.” On the other hand, Article 1(2) of the Agreement on the Implementation of the Projects for the Construction of G Multi-Family Housing (Evidence 4-2 of the Evidence 4-2 of January 4, 2008 included the above contents.

[Judgment]

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.

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