약정금
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. On July 4, 2017, a basic fact-based sales contract for the sale of a housing site as of July 4, 2017, includes: (a) the seller, the buyer, and the Defendant; and (b) the seller: (c) the seller of the housing site of the amount of KRW 57,740.600 square meters in Gyeyang-gu, Geumcheon-gu, Seoul; (d) the remainder of KRW 519,65,400 in the purchase price (the buyer must pay the down payment as the land purchased from the Korea Land and Housing Corporation); and (c) the special terms and conditions of the sale written on the same day set forth in Article 77,740,600 in the purchase price; and (b) the buyer shall be liable and compensate for damages to the seller (such as transfer tax, additional tax, and administrative fine, if the seller’s intentional or actual acquisition tax is to be collected, the buyer may not claim damages to the buyer.”
2. Judgment on the ground of the Plaintiff’s claim
A. The Plaintiff’s cause of the claim is as follows.
(1) The Plaintiff sold the right to sell the said housing site to D, and D sold the right to sell the said housing site to the Defendant, and upon the request of the Plaintiff and D, the Defendant affixed a seal directly to the sales contract between the Plaintiff and D.
(2) The Defendant was not a party to a direct sales contract with the Plaintiff, but directly affixed the sales contract, etc., and thus, the Defendant bears the obligation under paragraph (2) of the A2 terms and conditions of the sales contract.
(3) A tax investigation was conducted in 2019 with respect to the sale of the instant housing site, and as a result, the same Goyangyang Tax was imposed KRW 32,165,780 on the Plaintiff as capital gains tax collection charges and additional charges, and KRW 3,193,310 on the Plaintiff.
(4) Therefore, the Plaintiff seeks payment of KRW 35,359,090 in total, which was imposed on the Plaintiff pursuant to paragraph (2) by a special terms and conditions of the Plaintiff Company A2.
B. (1) Determination is made by transferring the ownership of the instant housing site.