정산금
1. The judgment of the first instance, including the claim of the Plaintiff (Counterclaim Defendant) expanded by this court, shall be modified as follows.
A principal lawsuit and a counterclaim shall be deemed simultaneously.
1. Basic facts
A. The Plaintiff and the Defendants concluded a partnership agreement with the Plaintiff and the Defendants to purchase and develop the land by contributing each share of 25% to the Plaintiff and the Defendant C, and 50% each share of 50%, and to resell the land and distribute profits therefrom.
(hereinafter referred to as the “instant trade agreement”). B.
The Plaintiff and the Defendants purchased three lots of land (hereinafter “each of the instant land”) including 1,972m2, E farm site, 1,744m2, and 207m20,000,000 for forest land of Gyeonggi-gu Nuridong, Gyeonggi-do (hereinafter “Nuri”), and decided to register the ownership of each of the instant land under the Plaintiff’s name.
The Plaintiff purchased each of the instant land from G around September 24, 2009, and completed the registration of ownership transfer in the name of the Plaintiff on November 2, 2009.
C. Since then, land E was divided into land H, T, and E, and H land was divided into land H, I, and J, respectively, and F land was subdivided into land F and U.D.
On June 8, 2011, the Plaintiff sold D land to theO, T, U on September 15, 201, to R on December 1, 201, to R, and to H land on November 9, 2012. As regards E and F land whose land category has been changed to a road among each of the instant land, the Plaintiff sold shares to O, R, and V, and J sold shares to V andO respectively.
E. The Plaintiff did not report the transfer income tax even after selling each of the instant land by dividing and selling it as above.
In this regard, around 2013 and around 2014, the director of the tax office of Leecheon-gu imposed on the Plaintiff a sum of KRW 35,738,340 (= KRW 6,021,340, KRW 3,720,890, KRW 16,186,80,90, KRW 999,120) on the Plaintiff, and the Mayor of Namyang-ju imposed on the Plaintiff a sum of KRW 3,314,200 (= KRW 1,50,000, KRW 905,210, KRW 314,200, KRW 594,790).
(hereinafter referred to as “instant capital gains tax”), which is the sum of capital gains tax, additional charges, local income tax, and additional charges, KRW 39,052,540,00 (hereinafter referred to as “instant capital gains tax”). [Grounds for recognition] of absence of dispute, evidence Nos. 1, 2, 17, and 18, and evidence No. 2