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(영문) 수원지방법원안양지원 2020.11.27 2019가합949

취득세 및 대출금 승계 청구

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1. Of the instant lawsuit, the part concerning the claim for the acquisition of the obligation of loans shall be dismissed.

2. The plaintiff's remaining claims are dismissed.

3.

Reasons

1. A sales contract in this case where the facts of recognition are recognized;

2. In the sale of each of the instant real estate under Article 2 of the Terms and Conditions of the Contract, the buyer (hereinafter “the Defendant”) pays the purchase price as follows.

-The purchase price of KRW 830,000,000 - down payment of KRW 30,000,000 shall be paid at the time of the contract and the seller shall receive this. - The intermediate payment of KRW 320,000,000 shall be paid on November 14, 2012.

- The remaining 480,000,000 won shall be paid on November 14, 2012

Article 6. The seller (hereinafter “Plaintiff”) shall reimburse the amount of the down payment at the time of the termination of the contract, and the Defendant shall waive the down payment and not claim the return thereof.

[Special Contract] - Payment of down payment shall be substituted by a deposit of 30,000,000 won in the Plaintiff’s custody, and the intermediate payment shall be substituted by succeeding to the loan (the collateral mortgagee C, the loan principal of 320,000,000) in lieu of payment, and the remainder shall be paid by the Defendant borrowed from a commercial bank.

- Interest accrued after November 14, 2012 shall be liable to the Defendant, the buyer, and the amount incurred thereafter shall also be liable to the Defendant.

On November 14, 2012, the Plaintiff entered into a contract with the Defendant under which the Plaintiff would sell each of the real estate listed in the attached Table No. 1 (the “real estate No. 1”, the real estate listed in Paragraph 2 of the same Table, the “real estate No. 2”, and each of the above real estate combined with each of the above real estate (hereinafter “each of the instant real estate”) for KRW 830,00,000 (hereinafter “instant sales contract”) as indicated in the list of real estate owned by the Plaintiff, and the method of payment and special terms of payment under the instant sales contract are as listed below.

B. The Defendant paid interest on the Plaintiff’s obligation of the instant loan to the Plaintiff, which occurred from December 2, 2012 to February 2013 under the said contract, to the Plaintiff, but did not pay the interest accrued from March 2013.

C. The public interest area of Cheongju-si is a national tax, such as a property tax, imposed on the real estate on February 11, 2014.