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1. The defendant's appeal is all dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The court's explanation on this part of the basic facts is the same as the statement of Paragraph 1 (Basic Facts) among the reasons for the judgment of the court of first instance. Thus, this part is cited by the main sentence of Article 420 of the Civil Procedure Act.
2. The Plaintiffs, as the cause of the instant claim, asserted that the Defendant is claiming for the execution of the procedure for ownership transfer registration as to each of the instant 1/5 shares out of the instant land on March 22, 2013 due to the simultaneous performance of payment of KRW 1,140,00,000 in total and the remainder of KRW 1,140,000 for the Defendant’s second intermediate payment and the remainder of KRW 1,140,000 for each of the instant land. Thus, according to the facts found in the above paragraph 1., the Defendant is obligated to pay KRW 1,140,000 for each of the instant 1/5 shares of the instant land to the Plaintiffs on March 22, 2013, since the Defendant’s obligation for ownership transfer registration and the Plaintiff’s secondary intermediate payment and the remainder of KRW 1,140,000 for each of the instant land to the Plaintiffs.
I would like to say.
3. Judgment on the defendant's assertion
A. As to the assertion that the instant sales contract is null and void, the Defendant asserts that the instant sales contract is null and void due to the following reasons, and thus, the Defendant cannot comply with the Plaintiffs’ claim. (A) In the column for the buyer of the instant sales contract, “A and six other persons” are written as the buyer, and the details of the instant sales contract are stated in Paragraph (5) of the special agreement that “the seller shall transfer ownership to a person designated by the buyer,” and thus, the instant sales contract is null and void for the purpose of title trust as prohibited by Articles 3 and 4 of the Act on the Registration of Real Estate under Actual Titleholder’s Name.
B. The instant sales contract was concluded for the purpose of evading capital gains tax by reporting at a price lower than the actual sales price.