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(영문) 대구고등법원 2017.02.03 2015누6010

종합소득세부과처분취소

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1. The plaintiff's appeal and the plaintiff's claim added in the trial are all dismissed.

2. After an appeal is filed.

Reasons

1. Details of the disposition;

A. On March 5, 2003, the Plaintiff sold the building of 372.9 square meters and above ground in Daegu-gu, Daegu-gu to B for purchase amounting to KRW 2.975 million.

In the above sales contract, the Plaintiff and B completed the registration of establishment of a mortgage on the above real estate as the Plaintiff in order to secure the payment of KRW 400 million for the remainder of the sale, and the KRW 100 million out of the above KRW 400 million shall be paid to the Plaintiff upon delivery of the part of the above building residing by the Plaintiff, and the remaining KRW 300 million shall be paid at the maturity of two years from March 20, 2003, and shall be paid at interest rate of KRW 6 million each month to the Plaintiff.

The cash custody certificate (O. 2, 2003) shall be KRW 300 million per day (30 million): Provided, That the monthly interest shall be KRW 4 million, and when the amount of the credit is KRW 200 million due to partial repayment, the monthly interest shall be KRW 2 million.

(2) Until the amount of credit is fully repaid, the current residential housing in Daegu-gu shall be free of charge.

Cash Storage Certificate (O. 2, 2003) No. 100 million won (O. 2, 2003), however, the custody of claims by the time of termination of the establishment of the pledge right of the Cho Jong Mutual Savings Bank located in Daegu Metropolitan City until the termination of the establishment of the pledge right, and the cash Storage Certificate also becomes invalid when the pledge due to the collection

B. On October 2, 2003, the Plaintiff and B agreed to cancel the registration of establishment of a collateral security on the money loaned by the Mutual Savings Bank of Cho Jong-il, Inc., and under the joint and several guarantee of D, each cash custody certificate for KRW 300 million with the following contents (hereinafter “first loan”) and KRW 100 million was prepared and issued to the Plaintiff.

The monthly interest rate of KRW 100,000,000 per day ( January 6, 2004) shall be paid in two copies.

(2) The repayment period of principal shall be one year, and may be extended by mutual agreement, and the loan certificate shall be automatically discarded at the time of the completion of the repayment of principal and interest.

C. Next, the Plaintiff’s right of pledge on the claim for time deposit amounting to KRW 100 million against the said Choil Mutual Savings Bank was terminated.