약정금 등
1. Of the judgment of the court of first instance, the part against the development of Switzerland by deeming the defendant corporation as to the claim for acquisition of registration.
1. Basic facts
A. On April 23, 2008, A (hereinafter “the deceased”) sold KRW 370,000,000 in the purchase price to the deceased on April 23, 2008, KRW 290,000 in F forest land 78,600 square meters (hereinafter “instant land”) and KRW 1956,00 in E forest land (hereinafter “instant land”) owned by the deceased between the deceased and the Defendant deemed-based Investment Development (hereinafter “Defendant deemed-based Investment Development”) on April 23, 208, the deceased sold the remainder of KRW 290,000,000 to the deceased on May 23, 2008. In view of the fact that the Defendant Ssus Investment Development entered into a sales contract for each of the instant land (hereinafter “Defendant 1”) on the premise that: (a) the terms and conditions of the sales contract for the instant land should be deemed to be a tax payment of KRW 10,000,000,000 to the deceased.
B. After that, on June 13, 2008, the Defendant deemed that the deceased delayed the payment of the balance to the deceased, and on June 13, 2008, the deceased sold the land of this case to the Defendant deemed YS Investment Development with the purchase price of KRW 370 million. The Defendant deemed that YS Investment Development entered into a sales contract with the Defendant deemed that the deceased would acquire the Defendant’s loan obligations (hereinafter “the instant collateral security obligation”) with respect to the collateral security (hereinafter “the instant obligation”). The Defendant deemed that the contract date and the remainder amount of KRW 150 million would be the contract date and the remainder of KRW 20 million would be paid on July 21, 2008. The Defendant deemed the remainder of the contract amount as the contract date and the remainder of the contract amount of KRW 20 million would be paid on July 21, 2008.
C. On July 22, 2008 with respect to the land of this case, the registration of ownership transfer under the name of the Defendant deemed Switzerland was completed. With respect to the transfer of the land of this case, the head of the Nowon Tax Office, on January 3, 2011, shall pay to the Deceased capital gains tax of KRW 81,589,660 (additional tax of KRW 59,368,160) and local income tax of KRW 22,221,50.