logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 대전고등법원 2015.01.29 2014누10668
경정청구거부처분취소
Text

1. Revocation of a judgment of the first instance;

2. All of the plaintiff's claims are dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On July 22, 1997, the Plaintiff is a company established for the purpose of construction and operation of an expressway private investment project (hereinafter “instant project”) in accordance with the former Promotion Act for the Inducement of Private Capital (amended by Act No. 4773, Aug. 3, 1994; hereinafter “Private Investment Act”).

B. At the time of May 20, 2005, the Plaintiff paid 3,037.5 billion won out of the capital of 450 billion won as of May 20, 2005, and borrowed 1,822.50 million won from the Manqui Korea Infrastructure Fund (hereinafter “Mansi”) which was a shareholder on the same day, and 47,081,250,000 won from the same private school personnel pension management corporation, and 45,562,50,000 won from the National Bank of Korea to the same company, respectively. On September 20, 2005, the Plaintiff borrowed 28,856,250,000 won to the Daewoo Construction Corporation for consideration as of September 20, 2005, by converting 3,037.5 billion won to subordinated loans.

(hereinafter “The instant subordinated loan”). The Plaintiff agreed to pay interest on the instant subordinated loan at a fixed interest rate, and the interest rate was 6% per annum from the date of borrowing or conversion to the end of 2007, 8% per annum from the following day to the end of 2008, 16% per annum from the following day to the end of 2012, and 20% per annum from the following day to the date of final repayment.

C. The Defendant’s imposition, etc. of corporate tax for the business year 2009, 2010 and its revocation 1) The Board of Audit and Inspection of Korea is the National Tax Service’s minimum operational guarantee from September 201 to November 201 of the same year (hereinafter “MRG”).

(2) Around July 2011, the Defendant investigated the Plaintiff’s interest rate on subordinated loans in each business year of 2009 and 2010 and 16% from the shareholders of the instant subordinated loans.

arrow