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(영문) 서울중앙지방법원 2020.11.25 2019나83030

손해배상(기)

Text

1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.

2...

Reasons

1. Facts of recognition;

A. 1) The Plaintiff is a company that operates a private teaching institute and engages in wholesale and retail business of books. 2) Defendant C Association is a mutual aid company that carries out a mutual aid project to guarantee liability for damages to the delegated persons of affiliated certified judicial scriveners.

Defendant B is a certified judicial scrivener who has joined the mutual aid projects of Defendant C Association.

B. Delegation contract and performance 1) The Plaintiff’s 6th E and F of the D Building in Seongbuk-gu, Sungnam-si (hereinafter collectively referred to as “instant wedding building”)

(2) On June 28, 2016, the Plaintiff purchased each of its respective units and completed the registration of ownership transfer under the name of the Plaintiff. The Plaintiff was granted loans from the Industrial Bank of Korea. On June 28, 2016, the Plaintiff completed the registration of ownership transfer under the name of the Plaintiff on September 28, 2016, each of the units H, I, and J (hereinafter collectively referred to as the “Hanam Building”) of the 7th floor G Building in the Hanam-si.

Likewise, on September 28, 2016, the Plaintiff borrowed the above purchase fund from the Industrial Bank of Korea, and the Industrial Bank of Korea completed the registration of establishment of each of the instant sub-building on September 28, 2016.

3) As to the above transfer of ownership and the establishment of mortgage, the Plaintiff delegated the application for registration and reporting of local taxes to Defendant B. Accordingly, Defendant B completed the above registration and reporting duties, and the Plaintiff applied “general tax rate” while filing acquisition tax, etc., and the Plaintiff fully paid the tax amount based on the details of the report. C. 1) Article 13(2)1 of the Local Tax Act (the acquisition within an overconcentration control region) of the Local Tax Act, and Article 13(2)1 of the Local Tax Act (the acquisition within an overconcentration control region) (2) of the following real estate (the trustee under the Trust Act):