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(영문) 부산지방법원동부지원 2014.06.27 2013가합3650

정산금 등

Text

1. Defendant B:

(a) KRW 61,100,000 per annum from August 16, 2013 to June 27, 2014; and

Reasons

1. Basic facts

A. The Plaintiff related to the parties owns 5,950/8,033 shares of Gangseo-won D Forest 7,621 square meters and E forest 405 square meters (hereinafter “each of the instant lands”). The Defendants sold the said shares to the Defendants and transferred ownership. The Defendants are those who currently share the instant land after being transferred the said shares from the Plaintiff.

B. On March 28, 2013, the Plaintiff entered into a contract with F to sell all of the Plaintiff’s shares in each of the instant land to Defendant B at its own expense of KRW 180 million (the contract amount of KRW 20 million, the balance of KRW 160 million), with F’s recommendation.

However, according to the F's proposal that it is better to enter many persons into the buyer's order to reduce capital gains tax at the time of disposal of real estate later, the buyer's column of the sales contract stated "Defendant B and one other" without specifying who is the buyer's column of the sales contract.

(B) At the time of the conclusion of the above sales contract, in order to reduce capital gains tax, the Plaintiff and Defendant B agreed to promote a method of deducting the development act from the sales price the amount equivalent to the expenses incurred in the development act under the Plaintiff’s name.

For this purpose, Defendant B agreed to cooperate in the reduction scheme of the capital gains tax by receiving all receipts, tax invoices, etc. under the name of the Plaintiff after paying the development expenses in the name of the Plaintiff.

(C) The main contents of the sales contract are as follows. (c) The reduction of capital gains tax shall be agreed upon:

Article 2 (General Provisions): The sale and purchase of this land includes all superficies, and the seller shall not transfer or lease all superficies, such as graveyards, and if any, the seller shall be responsible for the sale and purchase of the land.

2. [Extinguishment of Rights, etc.] The seller shall balance all the defects when there are grounds for restricting the ownership.