인천지방법원 2018.11.30 2017가합60801



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

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


1. Basic facts

A. On April 1, 2013, the Plaintiff entered into a contract (hereinafter “instant contract”) with C, designated by the Defendant, to sell KRW 1,800,000 (hereinafter “instant land”) for the purchase price of KRW 1,80,000,000 (the contract amount of KRW 1,70,000,000, the remainder of KRW 1,700,000,000) with the Defendant, the actual purchaser of the said contract, and entered into the following agreement (hereinafter “instant agreement”).

Article 1 The plaintiff and the defendant may appoint each proxy to promote the linkage of work in the absence of such a representative, and accept that the representative may also be entrusted with the authority of this Agreement.

In addition, at the later time, the plaintiff promises to issue and perform necessary documents and acts for the convenience of the defendant in the name of the designated person of the defendant.

Unlike Article 2(4), unlike Article 2(4) of the Land Sales Contract, the above subject matter (the land of this case refers to the land of this case) obtains a building permit for more than 80 square meters in officetels with an exclusive use area of less than 60 square meters under the Plaintiff’s ownership, and undertakes that it is a contract by means of transfer registration to the Defendant after completing the civil works and construction works on the ground.

Article 3 The defendant establishes a legitimate plan for the plaintiff's transfer price to be less than 0 million won (the duties of authorization and permission, such as deliberation, design, etc., civil engineering, ground construction, etc., all expenses, necessary expenses, etc.). The plaintiff shall cooperate with all documents, etc., and implement the plan through a certified tax accountant designated by the defendant.

Article 7 Since the base date of taxation is June 1, 200, 1/12 of the remainder date as of April 30, 2013 pursuant to Article 5 of a land sales contract shall be paid by the defendant and 11/12 of the remainder shall be paid by the plaintiff.

The defendant shall not be held liable to the plaintiff for all of his/her loans, such as business income tax and financial companies, which occurred from June 1, 2013, and shall be held liable to the defendant, including the defendant.