The defendant shall pay to the plaintiff 24,319,10 won with 5% interest per annum from November 7, 2008 to May 7, 2009, and 20% interest per annum from the next day to the day of full payment.

2. The total costs of the lawsuit shall be ten minutes, which shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

3. The portion paid with the amount under paragraph (1) may be provisionally executed.

The defendant shall pay to the plaintiff 24,319,10 won with 5% interest per annum from the day following the delivery of the complaint of this case to the day of the first judgment and 20% interest per annum from the next day to the day of full payment.

2. Purport of appeal

The text of paragraph (1) is as follows.

The following facts are either disputed between the parties, or acknowledged by adding the whole purport of the pleadings to each entry in evidence Nos. 1, 2, 5 through 8, 13, 18, 19, and 2 of evidence Nos. 2 and 3.

A. On March 3, 200, the plaintiff, who is the mother of the defendant, had 2/5 shares of the plaintiff, who is the son of the defendant, the son of the defendant, the son of the son of the son of the son, and the son of the son of the son of the son of the son, the son of the son of the son, and the son of the son of the son, the son of the son of the son of the son-dong, Busan, the son of the son-dong, the son-dong, and the son of the 4th floor of the son-dong, the son-dong, the son-dong,

B. Of the instant real estate on September 1, 2001, the Plaintiff completed the registration of partial claim for transfer of ownership with respect to 2/5 shares, and the Defendant and C completed the registration of partial claim for transfer of ownership with respect to 1/5 shares, and on the same day C transferred the Plaintiff’s above 2/5 provisional registration and completed provisional registration with respect thereto. Thereafter, the Defendant purchased 3/5 shares in the instant real estate on March 8, 2002 and completed the registration of partial transfer of ownership with respect to 4/5 shares (the Defendant’s above purchase shares 3/5 + the Defendant’s above purchase shares 1/5) out of the instant real estate on March 7, 2002.

D. Meanwhile, on July 26, 2001, D used the instant real estate as collateral in the name of R from the point of B/L to the point of B/L on July 26, 2001, with a loan of KRW 300,000,000,000, the maximum debt amount was KRW 420,000,000, the debtor, R/mortgage, and B/L agricultural cooperative in B/L as above, and thereafter, the Defendant acquired ownership of the instant real estate and actually bears the obligation of the said loan. Accordingly, on July 1, 2003, D transferred KRW 1/5 of the principal amount of the said loan, among the instant real estate, KRW 1,50,00,00, the Defendant acquired the registration of ownership transfer under the name of the Defendant on February 18, 2004, and the Defendant acquired the above obligation of the loan on July 26, 2006.

E. Meanwhile, on October 102, 200, the director of the tax office of North Busan District under the Republic of Korea imposed and notified R 27,794,470 capital gains tax (31.31,390,900 capital gains tax on the same month as the due date for payment) on R on the ground that R’s act of donation of real estate held by the Defendant, such as R, C, D, constitutes an onerous donation. Furthermore, the head of Gangseo-gu Busan Metropolitan Government imposed and notified R on R on the same day the resident tax of KRW 2,779,440 under the capital gains tax, and thereafter the head of Gangseo-gu Busan Metropolitan Government imposed 1,539,670 capital gains tax on R as of May 31, 206.

F. On December 11, 2002, the above North Northern District Tax Office completed the seizure registration on R 1/5 portion of the instant real estate due to the delinquency in payment of the capital gains tax, which was cancelled on April 22, 2005.

사. 북부산세무서장은 위 양도소득세가 체납되자 2003. 6. 12.경 원고와 R의 공동명의로 된 ■■은행 XX지점의 정기예금채권 20,000,000원을 압류하였고, 원고가 2007.경 위 예금채권에 대한 포기각서를 제출함에 따라 그 무렵 위 예금은 전액 추심되어 위 양도소득세에 충당되었다.

H. The Defendant voluntarily paid KRW 13,840,100 out of the above capital gains tax imposed on the previous R R who submitted the said letter of waiver of claim, and around 2006, the Plaintiff paid KRW 4,319,110 in total of KRW 2,779,440 of the above resident tax and surcharges KRW 1,539,670.

2. Judgment on the plaintiff's claim

A. The parties' assertion

As the cause of the instant claim, the Plaintiff: (1) upon the Defendant’s request for the loan, submitted a letter of waiver of the right to time deposit and appropriated for KRW 20,00,00 among the transfer income tax by paying KRW 4,319,110 on the basis that the Plaintiff paid KRW 24,319,110 on the aggregate of the above loan borrowed amount, or the Defendant is liable to pay the Plaintiff the total amount of KRW 24,319,110 on the premise that the Defendant paid KRW 24,319,110 on the basis that he paid the loan amount to the Plaintiff; and (2) in internal relationships between the Plaintiff and R, the said transfer income tax and the resident tax should be actually borne by the Defendant who acquired all the share of the instant real estate from R on the ground that the Defendant paid the Plaintiff the total amount of KRW 24,319,110 on the deposit amount.

In this regard, the defendant did not request the plaintiff to lend the amount equivalent to each tax claimed by the plaintiff, and the above amount of tax should be borne by R, and the plaintiff does not have any obligation to respond to the plaintiff's claim.

B. Determination

6. As to the above portion of the real estate 0.3 to 0.4 of the transfer income tax, the Defendant, on the premise that the above 1/5 of the transfer income tax was paid to the Plaintiff on 0.4 of the transfer income tax of 0,000 won on 0,000 won or 1/5 of the transfer income tax, and the Defendant, on the premise that the above 1/5 of the transfer income tax was paid to the Plaintiff on 0.4 of the transfer income tax of 00,000 won on 1/5 of the transfer income tax, 200,000 won or 1/6 of the transfer income tax of 0,000 won, 200,000 won, 200,000 won, 3/10 of the transfer income tax of 0,000 won, 2/60,000 won, 20,000 won, 20,000 won, 3.6.4

Accordingly, the Defendant alleged that the Plaintiff’s claim for fixed time deposit amounting to KRW 20,00,00 did not have any obligation to respond to the Plaintiff’s claim. The above deposit was deposited under the name of R and the Plaintiff. However, in addition to the whole purport of the pleading in the statement No. 18 and No. 19, the court rendered a judgment of provisional execution ordering the Plaintiff to pay KRW 70,543,836 and delay damages to the Plaintiff, and the Plaintiff’s claim for KRW 30,00,000 and KRW KRW 60,00,000 and KRW 90,826,976, and KRW 00 and KRW 20,000 were paid to the Plaintiff for a fixed term deposit, and the Plaintiff did not have any obligation to pay to the Plaintiff for the remainder of KRW 30,543,836 and KRW 500,000 were paid to the Plaintiff as the remainder of the deposit and KRW 200,000,000.

In addition, the above resident tax is merely 10% of the above capital gains tax, and since the attachment registration due to the delinquency was not made on the real estate owned by the defendant, the defendant did not explicitly request the plaintiff to pay the above 20,000,000 won loan because it was not aware that it was necessary or urgent to pay it to the defendant. However, as long as it is reasonable to deem that there was an agreement that the resident tax should be actually borne by the defendant, the defendant should pay it as indemnity to the plaintiff (According to the evidence No. 2-3, Gangseo-gu Busan Metropolitan City, Busan Metropolitan City, upon the failure to pay the above resident tax imposed on R, was due to the delinquency of the above resident tax imposed on R on Sep. 8, 2005, the registration for the transfer of ownership of the above real estate was completed on April 27, 2006, and the plaintiff did not have any other reason to recognize that the above registration was cancelled on June 8, 2006.

Therefore, the defendant is obligated to pay the above capital gains tax of KRW 20,00,000 and the above resident tax of KRW 4,319,110 (including additional charges) paid by the plaintiff on behalf of the plaintiff with the amount of reimbursement (payment by subrogation) which can be seen as the loan that the plaintiff paid on behalf of the plaintiff.

3. Conclusion

Therefore, the defendant is obligated to pay to the plaintiff the above 24,319,110 won and the damages for delay calculated by the ratio of 5% per annum as stipulated by the Civil Act from November 7, 2008 to May 7, 2009, which is the day following the delivery date of the petition of appeal of this case, to the day following the delivery date of the petition of this case, and 20% per annum as stipulated by the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from the next day to the day of full payment.

Therefore, the plaintiff's claim shall be accepted within the scope of the above recognition and the remaining claims shall be dismissed as without merit. The judgment of the court of first instance shall be dismissed as the plaintiff's claim is partially different from this conclusion, and it is unfair to accept the plaintiff's appeal and the part against the plaintiff as to the above recognition amount shall be revoked, and the part

Judges Choi Young-chul

Judges Kim Gin-ju