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(영문) 광주지방법원 2016.08.23 2015가단47544

부당이득금

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. On May 28, 2004, the Plaintiff entered into a sales contract to sell each real estate listed in the separate sheet (hereinafter “instant real estate”) in the purchase price of KRW 1.460 million (hereinafter “instant sales contract”) with the Defendant, and completed the registration of ownership transfer as to each of 1/2 shares in C and D designated by the Defendant on July 6, 2004.

B. The Plaintiff and the Defendant set up a package contract in which the intent to reduce taxes, such as capital gains tax and acquisition tax, from the sale and purchase of real estate of this case, the total amount of KRW 570 million in the building and site was entered, and filed a tax return.

C. Upon receipt of a report on the reduction of the sales price of the instant real estate from the tax authority around May 2007, the Plaintiff and the Defendant agreed to report the sales price of the instant real estate as KRW 1.3 billion after consultation, around June 2007.

At the time of the above agreement, the Plaintiff paid acquisition tax on behalf of the Defendant, which would be additionally borne by the Defendant, and, in the future, on the part of KRW 300 million, which is the difference in the sales price, the amount increased by the Defendant’s transfer of the real estate of this case shall be borne by the Plaintiff. As a security therefor, the Plaintiff agreed to set up a collateral on the land of Gwangju Mine-gu to the Defendant, and prepared and issued a factual confirmation of the above contents (No. 1) as of June 19, 207.

E. On June 18, 2007, the Plaintiff completed the establishment registration of a neighboring mortgage (hereinafter “mortgage registration of this case”) with the maximum debt amount of KRW 200 million with respect to the land for gas station E in Gwangju Mine-gu, Gwangju, in accordance with the above agreement, with the Defendant on June 18, 2007.

F. Meanwhile, as the Plaintiff reported the sales value of the instant real estate to KRW 1 billion, it refers to C/D, the name of the Defendant’s contracting party.

acquisition tax equivalent to KRW 28.5 million added to it shall be paid.