소유권이전등기말소등기
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.
1. The court's explanation on this part of the facts of recognition is consistent with the reasoning of the judgment of the court of first instance, except where the witness "in the second and second parts of the judgment of the court of first instance" as "in the witness of the court of first instance". Thus, this part is cited by the main text of Article 420 of the Civil Procedure Act.
2. The assertion and judgment
A. (1) As set out in the Plaintiff’s assertion, the Defendant is obligated to pay capital gains tax and local income tax (hereinafter “capital gains tax”) imposed on the Plaintiff’s future in connection with the sale and purchase of the instant land, and the Defendant did not pay it until June 30, 2014, and thus, the capital gains tax is in arrears, as well as additional tax and additional dues are continuously increasing.
Therefore, the Plaintiff, around the other hand, cancelled the instant sales contract on the grounds of the Defendant’s nonperformance of the obligation to pay the transfer income tax, and seek the Defendant to cancel the ownership transfer registration of the instant land due to its restitution, and seek the Defendant to pay the amount equivalent to the transfer income tax imposed by the instant sales
(2) The defendant's document of this case is merely the defendant's representative director and E having a close relationship with the plaintiff as the representative director upon the plaintiff's request, and it cannot affect the defendant, and there is no fact that the defendant has agreed to pay the transfer income tax under the contract of this case to the defendant instead of the plaintiff.
Even if the document of this case is effective to the defendant, the defendant's obligation to bear capital gains tax arises when the land of this case is developed and sold and the defendant is paid the price of this case from the constructor, and since the land of this case is not developed and sold, the defendant did not have any obligation to respond to the
B. (1) Determination (1) The effect of the instant document to the Defendant.