종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On June 4, 2005, the Korea Housing Guarantee Co., Ltd. (hereinafter “Korea Housing Guarantee Co., Ltd.”) carried out construction of Dauma (hereinafter “Dauma Construction”) and, with respect to Ulsan-gu B and 7 lots of ground C apartment (hereinafter “the apartment of this case”) constructed by the Sungwon Construction Co., Ltd., the amount of security deposit was KRW 98,390,240,000, and the guarantee creditor was the prospective occupants of the apartment of this case.
B. On July 16, 2005, the Plaintiff entered into a contract to purchase the above apartment A-dong A-dong A2802 (hereinafter “instant apartment unit sale”) in total amount of KRW 854,363,00,00, and the sum of KRW 427,180,000 borrowed from the National Bank of Korea Co., Ltd. (hereinafter “National Bank”) on August 16, 2005 (hereinafter “the instant unit sale price”). From July 18, 2005 to March 5, 2008, the Plaintiff remitted KRW 683,493,300 (hereinafter “the instant unit sale price”).
C. On July 8, 2009, the non-party company decided that it could not execute the entire sales contract due to disagreements such as settlement of accrued construction costs and usage inspection with Sungwon Construction Co., Ltd., a contractor, and approved the refund to the seller on August 28, 2009.
However, when the plaintiff filed a claim for refund with the non-party company, the non-party company rejected the refund on the ground that the contract does not constitute a normal contractor under the terms and conditions of the main multi-unit sale guarantee attached to the contract
Accordingly, the Plaintiff filed a lawsuit against Nonparty Company as Seoul Southern District Court 201Gahap1362, and the said court rendered a judgment on January 17, 2012 (hereinafter “instant refund performance judgment”) with the effect that “the Nonparty Company shall pay to the Plaintiff the purchase deposit amounting to KRW 683,493,300, and damages for delay calculated at the rate of 20% per annum from February 2, 2011 to the date of full payment” (hereinafter “instant refund performance judgment”).