부당이득반환
1. Of the judgment of the court of first instance, KRW 11,166,020 against the Plaintiff as to the Defendant and its related amount, from April 17, 2018 to June 20, 2019.
1. Facts of recognition;
A. On March 19, 1973, the Plaintiff and the Defendant completed each registration of ownership transfer on March 12, 1973 with respect to each one-half share of 1,417 square meters (hereinafter “instant land”).
B. On January 29, 2018, the Plaintiff and the Defendant sold D the instant land at KRW 25.7 million (hereinafter “instant sales contract”) and completed the registration of ownership transfer on February 22, 2018 as to shares in each of the instant land 1/2.
C. On January 29, 2018, the Defendant received KRW 10 million out of the sales price under the instant sales contract, and received KRW 15.7 million on February 26, 2018.
The Defendant, while holding the price of the instant sales contract, spent KRW 933,980 as the Plaintiff’s capital gains tax (including local income tax), and KRW 200,00 as the tax accountant fee for reporting the Plaintiff and the Defendant’s capital gains tax.
E. On April 10, 2018, the Plaintiff sent to the Defendant a certificate of content demanding that the Plaintiff pay KRW 12.2 million, equivalent to the share of KRW 1/2 of the instant purchase price, and the Defendant received the said certificate prior to April 16, 2018.
[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, 2, 7, 8 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. The assertion and judgment
A. According to the above facts finding as to the cause of the claim, barring special circumstances, the Defendant: (a) 12,850,000 won (=25,70,000 won x 1/2) equivalent to the Plaintiff’s share out of the price of the instant sales contract; (b) 650,000 won (i.e., the amount repaid to the Plaintiff; (c) 500,000 won brokerage commission150,000); and (d) 1,03,980 won (=the amount of capital gains tax and local income tax 93,980 won x 100,00 won (= KRW 200,000)) which is found to have been used for the Plaintiff; and (b) 1,03,980 won (=the amount of capital gains tax and local income tax 93,980 won x 1/2) which was deducted from the amount of the instant sales contract to the Plaintiff.