건물명도등
1. The Defendant shall pay to the Plaintiff KRW 16,135,400 and the interest rate of KRW 15% per annum from November 30, 2016 to the date of full payment.
1. Basic facts
A. As to the three floors (hereinafter “the instant leased building”) of the Daegu-gu building C ground (hereinafter “the instant building”), the Defendant entered into a lease agreement with D on April 6, 2007, setting the lease deposit of KRW 100,000,000 from May 10 to May 9, 2007, with the lease deposit of KRW 100,000,000 to KRW 10,000,000.
B. From May 10, 2007, the Defendant has operated one of the members with the trade name “E” in the instant lease building.
C. On June 10, 2010, the Defendant concluded a lease agreement with F, the new owner of the instant building, to lease the instant leased building with a fixed term of KRW 100 million, KRW 800,000 per month of rent, and KRW 2 years.
On July 2, 2015, the Plaintiff purchased the instant building from F on August 3, 2015, and completed the registration of ownership transfer on the instant building on August 3, 2015. On the same day, the Plaintiff paid KRW 80,500,000,000 as acquisition tax, special rural development tax, and local education tax on the instant building.
The Plaintiff, while purchasing the instant building, succeeded to the lessor’s status as to the instant leased building.
E. Meanwhile, under Article 20 Subparag. 1 and Article 178 Subparag. 1 of the Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015), where real estate acquired to use for welfare facilities for older persons is used as welfare facilities for older persons within one year from the date of its acquisition, local tax is to be reduced or exempted. Of the instant building, the Plaintiff was refunded from the head of Daegu Metropolitan City, Daegu, on January 25, 2016, by using the second and fourth floors among the instant building as welfare facilities for older persons within one year from the date of its acquisition (i.e., acquisition tax) to use them as welfare facilities for older persons within one year from the date of its acquisition (i.e., the second floor and the fourth floor and the fourth floor (i., the fourth floor and the fourth floor and the fourth floor).
Of local taxes, such as acquisition tax, etc. paid by the Plaintiff on the instant building, the amount corresponding to the instant lease building is KRW 16,135,400.
F. The Plaintiff’s instant case on March 30, 2016 to the Defendant.