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(영문) 서울행정법원 2013.08.23 2012구합40490
종합소득세부과처분취소
Text

1. The Defendant imposed on the Plaintiff on July 15, 201, 5. Of the imposition of global income tax of KRW 5,779,759,480 (including additional tax) in 2007.

Reasons

1. Details of the disposition;

A. A. A. around 2006, the Plaintiff established and operated five domestic corporations and overseas corporations (hereinafter “E”) including B Co., Ltd. (hereinafter “B”), C (hereinafter “C”), and D (hereinafter “D”) in the name of a third party.

(2) From 2006 to 2009, the Plaintiff loaned funds to major shareholders of the KOSDAQ-listed company in the name of the instant corporation for subscription to new shares, convertible bonds, subscription to bonds with warrant, and subscription to bonds with warrant in the name of the corporation.

The Plaintiff received 2-3% of the leased principal with the fee, and received shares acquired through capital increase with consideration to secure the loan, etc. as the account of F (the Plaintiff’s wife) and the instant corporation.

(3) On May 13, 2009, the Plaintiff entered into an agreement on the guarantee of investment returns and the agreement on the disposition of surplus investment returns in the name of F, etc. as follows, a joint and several debtor, under the name of the pertinent legal entity, G, etc., and agreed with the same agreement each time of lending.

In addition, the plaintiff entered into a monetary loan agreement with the debtor and received notarial deed.

Guarantee of investment principal and investment returns under Article 3 of the Guarantee of Investment Return Arrangement

1. The joint and several sureties will ensure the recovery of the principal amounting to 5 billion won to investors and daytimes in the sale of shares within a given time in accordance with the offering of new shares by investors and weeklys for subscription to new shares with a payment of the subscription price for new shares issued and in accordance with the issuance of new shares, and at the same time during the set period of time, the return on investment equivalent to 2.5% of the total amount invested shall be secured to

2.In accordance with paragraph 1, where a weekly company and an investor have disposed of shares under the conditions as to principal and minimum income in the market, that is, in other words, net income, except various expenses and taxes, less than KRW 125 million, a joint guarantor shall be the sum of the principal and investment profits incurred at the time of such disposal.

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