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(영문) 인천지방법원 2015.06.18 2014구합2458
법인세부과처분취소
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

1. Details of the disposition;

A. On March 25, 1966, the Plaintiff’s position 1) was established as Han-si Co., Ltd. and changed its trade name on February 27, 1979. Around March 1996, Korea Automobile Sales Co., Ltd. merged with Korea Automobile Sales Co., Ltd. and changed its trade name to Korea Automobile Sales Co., Ltd. on March 4, 1997, and on March 20, 1999, changed its trade name to Daewoo Automobile Sales Co., Ltd. on July 29, 201. (2) on August 10, 201, the Daewoo Automobile Sales Co., Ltd. applied for the rehabilitation procedure on July 29, 201, and was ordered to commence the rehabilitation procedure on August 10, 201, and was decided to authorize the rehabilitation plan on December 9, 201, and was treated separately from the Construction and Transportation Co., Ltd., Ltd., Ltd. (the Construction and Transportation Co., Ltd.) as the Construction and Development Co.

3) After August 7, 2014, the Seoul Central District Court sentenced the bankruptcy regarding the development of the treatment transmission map as the trustee in bankruptcy for the development of the treatment transmission map. (b) On November 8, 1982, 1983, the treatment transmission map development was the acquisition and use of the land for the development of the treatment transmission map. (d) On May 6, 1983, the treatment transmission map development obtained a reclamation license from the Minister of Construction and Transportation for the purpose of building the site for tourism amusement facilities from the public waters reclamation and buried the surface in front of the Incheon Songdo. On June 30, 1989, the Seoul Central District Court acquired the completion authorization of the reclamation project from the head of the Seoul Regional Construction and Management Office for the reclamation of public waters and acquired the land listed in the attached Table (hereinafter referred to as the “Songdo reclaimed land”).

2) On November 13, 1989, the Songdo reclaimed land was determined and publicly announced as an “ amusement park”, which is an urban planning facility under the former Urban Planning Act, by Act No. 1588 of the Incheon Metropolitan City, Metropolitan City, 1989.

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