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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. Details of the disposition;
A. The Plaintiff was a representative director of B Co., Ltd. (hereinafter “B”) closed on May 6, 2010 and a person who owned 1,000 shares issued by B.
B. B purchased KRW 900 among B’s shares 1,00 on March 1, 2008, KRW 11,610,00,000, and offset the purchase price and the loan claims held against the Plaintiff by the same amount. ② On April 4, 2008 and May 26, 2008, as to the loan claims against the Plaintiff, B received in cash the payment of KRW 1,128,514,554 (hereinafter “interest accrued on the instant attempted money”) with the total amount of KRW 1,130,00,000 from the Plaintiff.
C. From July 9, 2010 to September 16, 2010, the director of the Central District Tax Office: (a) conducted a consolidated investigation of corporate tax for 2008 to 2010 with respect to B; and (b) notified the Defendant of the report on the status of tax decision, which disposes of KRW 2,061,770,613, including the total sum of KRW 2,061,770,613, as bonus to the Plaintiff, on the ground that the acquisition of the Company’s own stocks was null and void by violating the provisions of the Commercial Act against the prohibition of acquisition of the Company’s own stocks; (c) KRW 856,475,410 (hereinafter “instant recognized interest”); and (d) ② The instant failed to recover the interest accrued until one year after the end of the business year to which the date on which the interest accrued belongs, on the ground that B did not collect the interest accrued.
The Defendant, on September 7, 2012, issued a correction notice stating that “the Plaintiff shall additionally pay KRW 859,776,810 as global income tax for the year 2008” to the Plaintiff on September 7, 2012.
hereinafter referred to as "disposition of this case"
(ii) [Based on recognition] unsatisfy, Gap evidence Nos. 1, 3, 56, Eul evidence Nos. 1, 3, 5, 6, 13, and 14 (including provisional numbers, the purport of the whole pleadings);
2. Whether the instant disposition is lawful
A. The plaintiff's assertion is based on the following reasons.