약정금
1. The Defendant shall pay to the Plaintiff KRW 88,557,566 and the interest rate of KRW 20% per annum from March 7, 2013 to the day of complete payment.
1. Basic facts
A. On September 2006, the Defendant entered into a sales contract with the Plaintiff to purchase the Plaintiff’s land C site 537.3 square meters and its ground buildings in Seoul Special Metropolitan City, Nowon-gu, and 2.2 billion won (hereinafter “instant sales contract”). Around September 2006, the Defendant agreed to assume the Defendant liable for the transfer income tax imposed on the Plaintiff under the instant sales contract.
(hereinafter “instant special agreement”). B.
On June 8, 2007, the Defendant rendered a ruling on the reduction or addition of capital gains tax of KRW 170 million, which is anticipated to be imposed on the Plaintiff according to the instant sales contract, to the Plaintiff.
C. On August 29, 2007, the Plaintiff reported the transfer value of the said real estate to the competent tax office as KRW 2.2 billion and paid KRW 162,308,416 in total, including KRW 147,553,106 and resident tax 14,75,310.
After that, around June 20, 2012, the Defendant filed a return on the total amount of KRW 170 million, which the Defendant first paid as capital gains tax pursuant to the instant special agreement, to a third party by selling the above C site and its ground building (a new building was built after removing an existing building) to a third party.
E. On February 5, 2013, the competent tax office newly calculated capital gains tax on the basis of the aforementioned amount, and notified the Plaintiff of the correction that the Plaintiff should additionally pay KRW 96,249,150,00 in total, including KRW 87,49,230 (including KRW 5,109,922, KRW 27,860,695, and KRW 27,860,695, and KRW 8,749,920, and KRW 8,749,920.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 8, purport of whole pleadings
2. Determination:
A. According to the facts of the judgment on the plaintiff's cause of claim, the defendant is responsible for the transfer income tax imposed on the plaintiff by the contract of this case, according to the special agreement of this case that the defendant is responsible for the plaintiff.