구상금 등
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. Basic facts
A. On March 23, 2014, the Plaintiff: (a) sold C forest land of KRW 15,868 square meters (hereinafter “instant land”) in Jeju-si, Jeju-si, KRW 312,00,000; and (b) concluded a sales contract with KRW 35,000,000,000,000 for the remainder payment of KRW 275,000,000,000 at the time of the contract (hereinafter “the first sales contract”).
On April 11, 2014, the Plaintiff received KRW 35 million, a down payment, and KRW 20 million, a part of the remainder around July 31, 2014, respectively.
B. On March 23, 2014, the Plaintiff drafted an implementation agreement stating that “The purchase price of the instant land shall be KRW 60,000 (total KRW 288,50,000,000),” and the transfer income tax on the said land shall be paid by C, but shall be borne by the Plaintiff if it exceeds KRW 10,000,000” (hereinafter “instant implementation agreement”).
C. On November 6, 2014, with the Defendant’s agent C, the Plaintiff sold the instant land at KRW 312 million to the Defendant; however, the Plaintiff concluded a sales contract to substitute the down payment of KRW 35 million and the intermediate payment of KRW 20 million in lieu of the amount already received from C; and the remainder of KRW 257 million to be paid on November 6, 2014 (hereinafter “instant sales contract”).
C On November 6, 2014, the Plaintiff prepared a written confirmation to the effect that “the Defendant will bear the capital gains tax pursuant to the instant sales contract” (hereinafter “instant confirmation”).
E. On November 6, 2014, the Plaintiff received a balance of KRW 257 million, and on November 13, 2014, the Plaintiff completed the registration of ownership transfer with respect to the instant land to the Defendant.
F. On January 30, 2015, the Plaintiff paid a total of KRW 96,349,350,000 for capital gains tax following the sale of the instant land.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 5, 6, 7, Eul evidence Nos. 1 and 4 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. The plaintiff.