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(영문) 광주고등법원 2015.12.09 2014나4193

부동산소유권이전등기 말소등기절차이행

Text

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. Basic facts

A. The Plaintiff was divided into 16,543 square meters of D forest land (2,642 square meters of D forest land and 13,901 square meters of E forest land at the time of inn, which was owned by the Plaintiff on August 20, 2012; hereinafter “instant land”. As to the seller and B, the Plaintiff was the buyer of the land at the time of inn, and the seller was the buyer of the land at the time of inn, and the seller was the buyer of the land at 889,400,000 won. The sales contract was prepared as of April 1, 2008 on April 10, 2008 on which the purchase price was KRW 80,000 and KRW 13,901 square meters of land at the time of inn, which was owned by the Plaintiff; hereinafter the sale contract was prepared as of April 10, 2008 on April 10, 2008, the seller was registered as the seller’s ownership.

B. On April 10, 2008, the Defendant remitted the purchase price of KRW 940,000,000 to B’s account. On the same day, the Defendant paid KRW 1,560,000,000 to B in cash, separate from the above money.

C. B around October 31, 2012, “B” purchased the land before subdivision from the Plaintiff on or around April 1, 2008, and sold the land for KRW 889,400,000 to the Defendant on April 10, 2008, however, on or around April 10, 2008, B entered into a sales contract with the selling price of KRW 940,500,000 and submitted it when the Defendant applied for the registration of ownership transfer, and the Defendant did not file a final return of capital gains tax, thereby evading capital gains tax of KRW 783,593,80 by unlawful means” was prosecuted as a charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax). On January 31, 2013, the above court convicted B of imprisonment with prison labor for KRW 160,00,000 and KRW 1630,000,000,000,000).