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(영문) 서울행정법원 2015.03.27 2014구합54127
법인세등부과처분취소
Text

1. The sum of the miscellaneous income tax in attached Table 1, totaling 8,446,043,800 and corporate tax indicated in attached Table 2, which the defendant attached to the plaintiff, and 454,11.

Reasons

1. Details of the disposition;

A. On January 1, 2010, the Plaintiff is a corporation that is engaged in the business of leasing telecommunications line facilities and providing Internet access services through the merger of the Compact Co., Ltd. ELD Co., Ltd.

(hereinafter referred to as the “Plaintiff” in total, including the Plaintiff and the Compact Co., Ltd., a corporation prior to the merger.

On September 2005, the Plaintiff sent a super-high speed Internet service (hereinafter referred to as “instant service”) under the name of the goods called X-ray (xpeed) around September 2005, and has been providing the said service until now.

C. After the commencement of the instant service, the Plaintiff came to have a growing number of subscribers, and on May 2006, in order to increase the number of subscribers, the Plaintiff implemented the following events to recommend the subscription of executives and employees (hereinafter “the instant event to recommend the appointment of executives and employees”) of the EL Group’s former affiliated companies, such as ELV chemistry, ELB, and ELB as an affiliated company of the Plaintiff and the Plaintiff (hereinafter “affiliated officers and employees”), to attract subscribers to the instant service.

The main contents of the instant solicitation event - The target number of subscription - the number of employees and executives of an affiliate: the number of employees and employees of the affiliate, and a total of about 50,000 new subscribers. - The criteria for the payment of incentives (hereinafter “instant incentives”): In the event that executives and employees of an affiliate attract new subscribers, the incentives of KRW 100,000 per case shall be paid, and an additional amount of KRW 100,000 per five cases shall be paid at each additional event. - The subscription procedure: the affiliates’ employees and employees are registered as the MGM-only site through LGIN or each Symannet Dumner, and then the new subscribers are selected, enter information on subscribers and the payer of fees into an application for subscription.

b) the subsequent actual subscription or opening procedures will be processed by the staff of the Plaintiff’s relevant department. - The settlement of incentives and inquiries about the current status of incentives: the number of copies as of the end of each month of the application for subscription.

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