Only KRW 000 is paid as overdue interest for part of intermediate payments and remainder in the sales contract;

was golded.

E. The Housing Corporation shall pay to the Plaintiffs the intermediate payment and the balance on the instant sales contract, and overdue interest

a total of 000 won shall not be paid up to 000.00.000

(1) The notice of the scheduled cancellation of the contract due to the delinquency in the sale price was issued.

C. The plaintiffs delivered to 000.000.000 The plaintiffs to 000, and due to the delay in the balance.

It was notified that there is no benefit from the measures.

F. The Housing Corporation did not pay any intermediate payment or balance to the plaintiffs on October 0000.

for the reason that the sales contract of this case was cancelled, and the sum of the paid down payment and overdue interest.

notice of the cancellation of a sale contract to the effect that the remainder of the refund except the Board will be received in 000 won and

The refund received guidance was called ‘the receipt guidance'.

G. The Plaintiffs recognized the cancellation of the instant sales contract to the Housing Corporation, and the intermediate payment team

The application for refund was filed and the receipt from the assignee with the following terms and conditions:

of this case, hereinafter referred to as "the letter of this case") received from the next Housing Corporation

Receipt (written note, Gap evidence 12)

▣ 일금 : 000원

The buyer himself shall have at least 00 copies of the land in the Housing Site Development Zone, each of which shall be

in the process of performing the contract, the contract is not implemented due to the principal's practice and unavoidable economic circumstances.

I became the situation. Accordingly I rescinded the land supply contract with the Housing Corporation.

The above amounts were remaining in the course of the sales contract, but later, the buyer shall be liable at the time of the seller’s occurrence of capital gains tax.

The seller will, on condition that the forest land will be returned by the seller, receive the above amount.

I confirm that the seller has no civil or criminal liability with respect to the contract of 00 housing site and thereafter that subsequent

I swear that I will not impose any civil or criminal responsibility.

▣ 특약

The Housing Corporation and the down payment return lawsuit shall proceed, and the costs of the lawsuit shall be borne by the advance payment, and the 000 shall actively cooperate in the progress of the lawsuit. In the case of winning the lawsuit, the distribution of the profits shall be 00%, and 30%, and 00% shall be 30%.

section 60.

The sum of the Won and the interest thereon paid 000 won to the assignee 000.

(h) The Central Regional Tax Office (hereinafter referred to as “Central Tax Office”) shall be from September 21, 2012 to November 29 of the same year.

As a result of conducting a tax investigation on the suspicion of real estate speculation to the plaintiffs, the transfer contract of this case

(1) The transfer proceeds shall be KRW 400,000,000 ( March 23, 2007), ② the intermediate payment of KRW 700,00,000 ( April 2007)

12.), (3) part payments of KRW 20,000 ( April 30, 2007), (4) part payments of KRW 1,200,000 ( June 12, 2007);

(5) Any balance of KRW 2,708,000,000 in total and KRW 2,708,000,000 for the payment deadline of the remainder. < Amended by Presidential Decree No. 20367, Jul. 30, 2007>

Considering that the gold has been liquidated, the taxation data was notified to the Defendants.

I. Accordingly, on April 1, 2013, the director of the tax office of 000 has reverted to Plaintiff 000 in 2007.

The director of the tax office of 357,810,390 won, and the director of the tax office of 00, on April 2, 2013, 2007

The director of the tax office of 357,810,390, and the director of the tax office of 00, on April 2, 2013, to Plaintiff 000

The director of the tax office of 357,810,390 won for annual transfer income, and the director of the tax office of 00 for April 3, 2013 to Plaintiff 00

In 207, capital gains tax of KRW 360,162,860 was imposed separately (hereinafter the above taxation disposition), and the following 2

As seen in this subsection, the remainder after deducting the amount of tax ex officio cancelled by the Defendants

Each disposition of this case is referred to as "each disposition".

(j) The Plaintiffs were dissatisfied with the aforementioned taxation disposition and filed a request for review with the Board of Audit and Inspection, but on October 2014

30. was dismissed.

(k) Meanwhile, on December 5, 2012, the Plaintiffs: (a) 00 district court 00 000 households against the Housing Corporation.

on December 12, 2013, the Housing Corporation filed a lawsuit for damages (e.g., damages) with the Plaintiffs on December 12, 2013.

353,100,000 won and damages for delay due to the reduction of the estimated amount of compensation;

The Seoul High Court 000Na0000, the appellate court, rendered a judgment in favor of some of the winnings.

In the case, on May 22, 2014, the withdrawal of each appeal by the plaintiffs and incidental appeal by the Housing Corporation

The decision of dismissal was confirmed. The plaintiffs shall be the names of the above winning and interest in arrears from the Housing Corporation.

367,560,00 won received and then 263,592,00 won among them pursuant to the letter of this case

It was distributed to the assignee cc.

[Reasons for Recognition] Unsatisfy, Gap's 1 to 3, 8 through 12, 25, Eul's 1

each entry, the whole purport of the pleading, including branch numbers,

2. Whether the reduced portion of the instant lawsuit was lawful

ex officio, the Defendants accepted part of the Plaintiffs’ assertion in the course of the instant lawsuit

Part 20,000,000 won ( April 30, 2007) is excluded from the transfer proceeds of the instant transfer contract

The tax amount equivalent to the above KRW 20,000,000 among each taxation disposition against the plaintiffs is ex officio.

the plaintiffs at that time have been notified of the reduction or correction of the contents to be revoked by this Court.

capital gains tax of 357,810,390 Won 357,810,390

more than 352,98,920 won, among capital gains tax for plaintiffs Aa, 357,810,390 won

portion exceeding 352,98,920 won, capital gains tax for plaintiffs Ss 357,810,390 won

352,98,920 won in excess of 352,98,920 won in capital gains tax on Plaintiff zzzz. 360,162,860

The parts exceeding 355,340,610 won shall be reduced as above and shall not be extinguished.

each of them is unlawful.

3. Whether each of the dispositions of this case is legitimate

A. The plaintiffs' assertion

1) Claim for cancellation of agreement

The transfer proceeds of the transfer contract of this case shall be ① 400,000,000 won ( March 23, 2007), ② ever.

Gold 400,000,000 won ( April 12, 2007), ③ part payments of KRW 1,200,000,000 ( June 12, 2007), ④ Any balance

The sum of KRW 388,00,000 is KRW 2,388,00,000,000, and the transferee pays any balance of KRW 388,000,000.

On December 6, 2007, the plaintiffs urged the payment of the remainder through the certification of the content of this case, and this resignation.

After the contract for sale in lots was cancelled, each of the instant notes between the transferee 000 and October 6, 201.

The transfer contract of this case was rescinded by agreement, and the transfer contract of this case was concluded on October 6, 201.

The agreement is cancelled due to the reasons attributable to several persons and its effect is retroactively lost.

Inasmuch as the transfer did not exist, this is based on the premise that the Plaintiffs had income from the transfer.

Each disposition of this case is unlawful.

2) Claim concerning the time of transfer

Even if there was a substantial transfer, the Defendants on July 30, 2007, the remainder payment date.

For the purpose of this case, each disposition of this case was taken on the ground that the balance under the transfer contract of this case was liquidated;

The Plaintiffs, while preparing the instant letter with the transferee on October 6, 2011, are from the Korea Housing Corporation.

236,849,310 won received shall belong to the plaintiffs, but the transfer income tax shall later belong to the plaintiffs.

236,849,310 won, on condition that the transferee shall be liable for the termination of the contract.

The settlement of proceeds under the transfer contract of this case has been completed only by deciding to return to the closing party.

B. On the premise that the payment date of the transfer contract of this case was November 6, 201, but July 30, 2007

each disposition of this case is unlawful.

3) Claim related to additional tax

The instant transfer contract is due to a cause attributable to the transferee’s unpaid balance, etc. on October 6, 2011.

Since the agreement has been rescinded, the plaintiffs are aware of whether they are subject to capital gains tax.

had not been determined even at the time when the transfer price under the transfer contract of this case was settled.

Therefore, it cannot be deemed that there was a legitimate expectation about the penalty tax of this case.

The penalty tax of each of the dispositions of this case is unreasonable. Even if it is possible to impose penalty tax on the plaintiffs, it may be imposed.

It should be based on October 6, 201.

B. Determination

1) Determination on the assertion for cancellation of agreement

First, as to the transfer proceeds of the transfer contract of this case, the public health account, and the defendant's transfer contract of this case

The transfer price of down payment is ① 400,000,000 won ( March 23, 2007), ② intermediate payment is 700,000,000 won (207)

3. The sum of the intermediate payment of KRW 1,200,000 ( June 12, 2007), and the remainder of KRW 388,00,000;

On the other hand, the Plaintiff is a down payment of KRW 400,000,000 ( March 23, 2007), whereas the Plaintiff is a down payment of KRW 400,000;

(2) Part part payments of KRW 400,000 ( April 12, 2007), ③ part payments of KRW 1,200,000 ( June 12, 2007), and ④

Any balance of KRW 388,00,000 is claimed as KRW 2,388,00,000, and ultimately, April 12, 2007.

A dispute over the amount of part payments is raised only with respect to the above facts of recognition, Eul evidence Nos. 2, 3, 8, 11 through 13.

(including branch numbers) each description, the whole purport of the pleading, as a whole, shall be recognized.

(1) A check on April 12, 2007 at the account of the transferee on April 12, 2007

number 02037 to 0203835 the check number 10,000,000 continuous check number 70 copies ;

(2) The Plaintiffs were reverted to the Plaintiffs in the course of the tax investigation.

Recognizing that only the 40 Chapters (400,000,000) found to have been received as the transfer price, and the remainder

Chapter 30 (300,000,000) was denied, but thereafter, Chapter 17 (170,000,000) out of the above Chapter 30

1) The fact that the relationship between the employer and the plaintiffs is revealed, and ③ the remaining 13 pages are continuous checks.

00 copies of a check with a check number of 70 shall be withdrawn together with a check number of 13 consecutive copies

No 50,000

The use of only 13 Chapter 13 in the middle is a sporadic day, 4

Nevertheless, 000 is present at this court as a witness and only statement consistent with the plaintiffs' above assertion.

of the 30 copies of the said check, and even if the amount is not specified, the place of use shall be specified.

(5) The transfer proceeds of the transfer contract of this case during the tax investigation process of this case

employment of approximately KRW 2,700,000,000 among the assignee and 000 of the assignee.

(2) 2,800,000,000 won in charge of affairs related to real estate after the transfer contract of this case

In light of all the circumstances, including the fact that each statement was made to the purport that the Plaintiffs were the assignee of April 12, 2007.

From 000 to the transfer price of the instant transfer contract, the said check shall be KRW 70 (700,000,000) in a lump sum.

Since it is reasonable to deem that the transfer proceeds of the transfer contract of this case were received, at least 2,688,000,000 won

I would like to say that it will be.

Next, as alleged by the Plaintiffs, the instant letter was prepared on October 6, 201, as alleged by the Plaintiffs.

As to whether the transfer contract has been cancelled, the fact of the recognition, the evidence and changes mentioned above,

the following circumstances, i.e., the statement of this case

The contents of the contract are wrong because the assignee did not pay the intermediate payment and the balance under the contract for sale in this case.

The sales contract of this case was cancelled, and the transfer income tax was generated for the plaintiffs later.

The terms that receive KRW 236,849,310 from the plaintiffs on condition that they are liable for multiple types of fees

However, it is difficult to deem that the transfer contract of this case contains the rescission of the transfer contract of this case, and the plaintiffs

Although it is alleged that the transfer contract of this case was rescinded due to the failure to pay the remaining 388,000,000 won,

(2) As set forth in subsection (2) below, the balance of KRW 388,000,000 under the transfer agreement of this case shall be paid in full.

(3) The plaintiffs are merely asserting that the transfer contract of this case was rescinded.

Any data on how to restore the original state, compensate for damages, etc. under paragraph (1)

(4) On October 6, 2011, the Plaintiffs did not submit the instant written statement and acquired it by transfer.

an intermediate payment of KRW 236,849,310 for the instant sales contract received from the Housing Corporation

and thereafter, the amount received by winning some of the winnings in the civil action against the housing corporation.

The transfer contract of this case is maintained between the plaintiffs and the transferee 000.

In light of all the circumstances, such as the fact that the plaintiffs appear as an act under the premise that they were, submission by the plaintiffs

The evidence alone that it is difficult to recognize that the transfer contract of this case was rescinded, and otherwise

There is no evidence to prove this.

Therefore, this part of the plaintiffs' assertion is without merit.

2) Determination on the assertion regarding the transfer timing

In full view of the above facts of recognition, the evidence mentioned above, Eul evidence No. 15, and the overall purport of the pleading

(1) The land submitted in the course of the tax investigation by the plaintiffs

The special terms and conditions of the sales contract (Evidence A 2-2) are KRW 388,00,000,000 among the remaining amounts;

By July 30, 2007 (the interest payable by the principal shall be settled at the time of any balance by the seller), the seller shall pay by July 30, 207.

The overdue interest shall be settled until May 1, 2007, and the subsequent interest shall be borne by the buyer."

on January 30, 2008, (2) The assignee shall transfer to the Housing Corporation by implementing the above special agreement on January 30, 2008

The overdue interest rate of 200,000,000 won was deposited in the sale contract, as alleged by the plaintiffs.

Any balance of 000 388,000,000 won in arrears shall be in arrears and as follows: < Amended by Act No. 8178, Dec. 12, 2007>

6. Where the transfer contract of this case was at a risk of being cancelled, such as being urged to prove the contents of this case.

In addition, the late payment charge for the instant sales contract without continuously paying the remainder of 388,000,000 won.

It is difficult to understand that only deposit was made, and ③ the Plaintiffs are interested on June 12, 2007.

Part payment of KRW 1,200,000 (one thousand won,00,000,000) delivered from the part payment of KRW 1,100,000,000

Of Schedule 2, 1,00,000, one check of KRW 748,000,000 via ‘the check of 'the check of KRW 1'; and

After dividing by 252,00,000 won, the transfer proceeds of KRW 1,536,000,000 shall be KRW 400,000,000; and

The receipt of gold KRW 748,00,000 and disguised as if the remainder were remaining KRW 388,000,000; 4

The Plaintiffs, on November 12, 2012, out of the remaining 388,00,000 won at the Investigative Agency in the course of the instant tax investigation

250,000,000 won has been additionally recovered, and the transferee has also submitted a certificate to the effect that it was additionally recovered.

(5) The tax investigation of this case appears to have no special circumstance to pay the balance in installments.

In the process, the transferee 000 paid approximately KRW 2,700,000,000 for the transfer proceeds of the transfer contract of this case

In making a statement to the effect that "the amount of acquisition shall be, forever, paid in any way."

“The contract amount of KRW 400,000,000 shall have been paid by aa, part payments of KRW 1,200,000 for the part payments of KRW 1,20,000.

I answer to the purport that "other than that, we shall not accurately memory," which is a summary of the transfer proceeds.

6.0,000,000 Won 2,700,000 which appears to be a statement to the effect that all such amounts have been paid, and 6.00 assignees

used 000 also 800,000,000 of the transfer proceeds of the instant transfer contract in the course of the tax investigation

was stated to the effect that it can be confirmed that the payment of the balance was made in 2007.

F. The transfer contract of this case where the above 000 was employed from February 2, 2006 to Aa and performed the work under employment of Aa.

Since then, the person responsible for real estate-related affairs, and the reasons why the plaintiff 000 and 000 met;

The circumstances after the transfer contract of this case, including the sale price and the premium under the land sales contract.

In light of the specific statement about the transfer price, etc., 000 tax amount

(7) The plaintiffs made a false statement on December 6, 2007

The content of this case to demand the payment of any balance under the transfer contract of this case against 000

The fact that the order was dispatched is as seen above, but the plaintiffs are employed on several occasions in the course of the tax investigation.

brush for the avoidance of taxes, such as replacing statements or submitting different communications contracts;

the plan, and the amount of the unpaid balance, etc. are specified in detail;

In light of the above-mentioned statements in the tax investigation process, 000 and Kim Jong-tae:

The content certification also seems to have been prepared differently from facts as a means to avoid taxes.

In full view of all the circumstances, including the fact that it is difficult to believe it as it is, the balance under the transfer contract of this case

388,000,000 won is deemed to have been paid to the plaintiffs around July 30, 2007, which is the remaining payment date.

Therefore, the plaintiff's assertion on this different premise is without merit.

3) Determination on the assertion regarding additional tax

As seen above, it seems that the instant transfer contract was rescinded on October 6, 2011 by agreement.

The plaintiffs do not file a tax base return of capital gains tax for the purpose of tax avoidance.

The plaintiffs, on October 6, 201, have pretended to engage in the transaction, including the preparation of a letter of contract, and the plaintiffs on October 6, 201.

If a transfer income tax is to be imposed later through the making of the

In light of all circumstances, such as the likelihood of imposition of capital gains tax, the Plaintiffs are expected.

It is difficult to see that there was a justifiable reason that could not be caused by the neglect of tax liability, and the transfer of this case

As seen above, it can be seen that the transfer proceeds under a contract were liquidated around July 30, 2007

Therefore, this part of the plaintiffs' assertion is without merit on the different premise.

3. Conclusion

Thus, the cancellation of the part of the tax amount reduced as stated in the above 2 of the lawsuit of this case

Since the part demanding it is unlawful, all of them are dismissed, and each of the remaining claims of the plaintiffs is justified.

Therefore, it is dismissed. It is so decided as per Disposition.

000 The director of the tax office on April 1, 2013, for the transfer income tax on Plaintiff A in 2007.

The imposition of KRW 000 shall be revoked. On April 2, 2013, Defendant BB by the Head of the Tax Office

The imposition of capital gains tax of 000 won for the year 2007 shall be revoked. The defendant shall be revoked.

00 The director of the tax office on April 2, 2013, the transfer income tax reverted to Plaintiff CCC in 2007

The disposition of imposition of KRW 000 shall be revoked. Defendant 00 Head of the tax office shall DD on April 3, 2013

the disposition of imposition of capital gains tax of 000 won for the year 2007 shall be revoked.

Land sales contract (No. 2, No. 1)

▣계약체결일 : 0000.00.00

▣ 매수인 : HHH 외 1인

▣ 양도대금 : 000원

(1) Contract deposit: 00 won (this day of concluding a contract on the payment date).

(2) Part payments: 00 won (payment date April 2007)

(3) Balance: 00 won (payment date June 12, 2007)

2. The plaintiffs' remaining claims are dismissed.

3. Of the costs of lawsuit, 90% is assessed against the Plaintiffs, and the remainder is assessed against the Defendants.

Cheong-gu Office

A. The plaintiffs, from the Housing Corporation (hereinafter "Housing Corporation") on 00.00.00.00.00 Housing Corporation (hereinafter "Housing Corporation"), purchased commercial land No. 2,969m2 (hereinafter "the land in this case") in a housing site development project zone in the ratio of 25% shares of each 25%, and paid down payment amount of KRW 000 on the date of concluding a contract, the intermediate payment of KRW 000,000 on the date of concluding a contract, and the remainder payment of KRW 00,000 on October 00 (including a contract clause that pays the unpaid amount in addition to the late payment rate calculated by applying the overdue interest rate set by the buyer within the minimum overdue interest rate set by the buyer, hereinafter "sale contract in this case", and hereinafter "right to sell the land in this case"), and paid down payment of KRW 00,000,000.

B. On March 23, 2007, when the Plaintiff did not pay the intermediate payment and the balance under the instant sales contract to the Housing Corporation, the Plaintiffs entered into a contract to transfer the instant sales right (hereinafter “instant transfer contract”) with HH (hereinafter “AH”). The main contents of Chapter II of the land sales contract prepared and submitted by the Plaintiffs and the assignee in the course of tax investigation are as follows.

▣ 특약사항

1. In the case of purchase money, the sum of 10% of the down payment of the Korea National Housing Corporation (Won 000) and the premium (Won 000 won);

2. The change of name shall coincide with any balance; and

3. The seller shall settle the overdue interest up to 0.00.00.00, and the subsequent interest portion shall be borne by the buyer. 4. The buyer shall waive the down payment at the time of the failure of the contract.

5. The seller shall actively cooperate in the matters permitted for construction even before he pays any balance.

6. Change of name shall be made to persons designated by the purchaser.

토지 매매계약서(갑 제2호증의 2) ▣계약체결일 : 0000.00.00

▣ 매수인 : 외 1인

▣ 양도대금 : 000원

(1) Contract deposit: 00 won (this day of concluding a contract on the payment date).

(2) Balance: 00 won (payment date, 000.000.00)

▣ 특약사항 (수기) 잔금 중 일부 미지불금 000원이며, 0000.00.00.까지 지불한다(주공에 지불할 이자는 매도인이 잔금시 정산한다)

1. In the case of purchase money, the sum of 10% of the down payment of the Korea National Housing Corporation (Won 000 won) and the premium (Won 000 won);

2. The change of name shall coincide with any balance; and

3. The seller shall settle the overdue interest until 0.00.00.00, and thereafter the buyer shall bear the overdue interest. 4. The buyer shall waive the down payment at the time of the failure of the contract.

5. The seller shall actively cooperate in the matters permitted for construction even before he pays any balance.

6. Change of name shall be made to persons designated by the purchaser.

Contents Certification (No. 8) to pay the balance of the commercial site No. 27 of the Nam-gu Incheon Metropolitan City Housing Site Development Zone, Nam-gu, Incheon Metropolitan City, to make a contract on October 00, 000, and entered into a sales contract with you, but due to reasons attributable to you. Plaintiff 00 sent to 00,000, the following content certification (hereinafter referred to as “instant content certification”) in relation to the instant transfer contract:

지불이 지연되어 0000.00.00까지 진금지불일을 1차 연기해주었고 그 후 수차례 잔금지불을 독촉하였으나 매매잔금을 지불하지 않고 있어 더 이상 기다릴 수 없고, 빠른 기일 내 잔금지불을 하지 않을 경우 계약을 포기하는 것으로 간주하고, 민��형사상 모든 책임은 매수자가 질 것을 최종 통보해 드립니다.

D. Since the conclusion of the instant transfer contract, the transferee failed to raise funds for the payment of intermediate payments and remainder in the instant contract for sale in lots, and the transferee 000 is the Housing Corporation.