2. Disposition imposing global income tax of KRW 26,626,820, imposed on the Plaintiff on January 17, 2014 by the Defendant on the Plaintiff on January 17, 2014

(b) revoke the subsection (3).

3. All costs of the lawsuit shall be borne by the defendant.

A. On June 13, 2007, the defendant lent KRW 117,640,000 (hereinafter "the loan of this case") to ○○○○○ Co., Ltd. on June 13, 200 and on April 20, 2009, the plaintiff on April 20, 2009

[Attachment 1] owned by △△△△△△

With respect to the real estate (hereinafter referred to as the "real estate in this case") on June 2, 2007, with regard to the completion of the principal registration of transfer of ownership (hereinafter referred to as the "principal registration of this case") based on the provisional registration of claim for transfer of ownership (hereinafter referred to as the "provisional registration of this case"), the Plaintiff shall be deemed to have acquired the real estate in this case as payment for the loan in this case on the same day, and the amount of 15,000,000 won for senior claim amounting to 117,640,000 won for loans in this case and the amount of 117,60,000,000 won for interest income amount of 20,000 won = 352,00,000,000 won for interest income amount of 20,0000 won for interest income amount of 36,000,0000 won for interest income amount of 36,000,0000 won for each of the previous interest income amount of 16,36.

B. The Plaintiff filed an appeal with the Tax Tribunal on June 12, 2014, but the said appeal was filed.

November 7, 2014.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. The defendant's assertion

According to the agreement on the confirmation of the loan amount and the loan amount agreement (No. 3) made between the Plaintiff and ○○○○○○○○ on June 13, 2007, "if ○○○○○○○○○○ fails to repay the loan amount in full within the time limit, it shall belong to the Plaintiff without any condition." At the time of the Defendant’s investigation, Mala, the representative director of ○○○○○○○○ stated that "the Defendant shall belong to the Plaintiff the remainder after subtracting the senior credit amount from the real estate value." In light of the fact that the Plaintiff paid the property tax after the completion of the registration of ownership transfer on the real estate of this case, the registration of this case was made by accord and satisfaction on the loan of this case. Accordingly, the Defendant’s disposition based on this premise is lawful.

B. The plaintiff's assertion

The Plaintiff was only holding the instant real estate as security for the instant loan.

On May 26, 2013, the instant real estate was transferred to ○○○○○ upon final settlement between ○○○○○○○○○ upon completion of the settlement, and even legally, the instant registration was characterized as a security by an insignificant intent to have a liquidation obligation. As such, the instant disposition based on the premise that the instant principal registration is an accord and satisfaction is illegal, and even if the payment was made, the expenses, etc. incurred by the Plaintiff with respect to the instant real estate should be recognized as necessary expenses.

In addition, as long as the principal registration of this case has the nature of transfer security within a weak meaning, the plaintiff has a history of transfer transfer.

The acquisition date of real estate shall be deemed to be around December 201, 201 when the ○○○○○○○○ received a notice of the completion of liquidation from the △△△△△△△△△△△, and thus, the instant disposition that deemed the acquisition date on April 20, 209, when the principal registration of this case was completed, is unlawful in this respect.

3. Relevant statutes;

Attached Form 2 is as shown in the relevant statutes.

4. Whether the instant disposition is lawful

(a) Facts of recognition;

1) Reasons for the provisional registration of this case and the principal registration of this case

A) △△△△△△△△△ on March 2, 2005, between ○○○○○○ and Busan Young-dong 1, 2005.

A. On the ground of 1,2-1, the construction contract was concluded with respect to elevator parking facilities and elevator two installation works (hereinafter “the instant construction”) of the construction work, which is KRW 610,742,000 of the construction work amount. On October 20, 2006, △△△△△△△△△△△ entered into a modified contract with the construction work amount of KRW 677,60,000,000. On the other hand, △△△△△△△△△△△△△△△○○○○○ entered into a sales contract with respect to the payment of the construction work price, excluding value-added tax, with documents prepared in compliance with the demand of the ○○○○○○○○○○○○○○○○○○ and paid KRW 161,00,000,000, excluding the amount of the construction work offered as security, and upon the completion of the construction work. The entire payment of △△△△△△△△△△△△ was returned.

B) After November 30, 2006, 161,000,000 won, which was to be paid by △△△△△△△△△△△△△ on or before November 30,

○○○○○○○, upon failure to pay, completed a provisional registration on the instant real estate, which was provided as security for construction cost under the above special agreement, and made a proposal to the effect that it would be used for financing and using some funds. At the time, ○○○○, which was already borrowed KRW 37,460,000 from the Plaintiff, was additionally borrowed KRW 80,000 from the Plaintiff. The following documents were written between ○○○ and the Plaintiff on June 13, 2007 and June 20, 2007: < Amended by Presidential Decree No. 20020, Jun. 13, 2007>

(1) An agreement on the confirmation of the amount of loan and the amount of loan on June 13, 2007 (hereinafter referred to as the "Agreement on June 13, 2007").

1. A mutual agreement of 40,000,000 won in respect of the principal and interest in arrears borrowed not later than the due date and all obligations of the obligation agree to be settled.

<원금: 800만 원 + 877만 원 + 550만 원 + 937만 원 + 600만 원 = 원금 3,764만 원 +이자 ⇒ 계 4,000만 원>

2. The principal shall make a provisional registration of Nos. 1 and BB 2001 with the security of provisional registration of Nos. 1 and BB 2001, and shall make an additional loan of 80 million won, including interest in arrears of 6% per annum for the total amount of 120 million won by the date of full payment, within three months.

3. BBlwork 2001, which was made by the above provisional registration as security, shall revert to the Plaintiff, without any condition, if the borrower fails to pay the full amount within the due date.

(1) A loan agreement on June 20, 2007 (hereinafter referred to as the "agreement on June 20, 2007")

1. The Plaintiff loaned a total of KRW 120,00,000 (a total of KRW 80,000,000 for additional loans), including KRW 37,460,000,000,00 for a loan extended to ○○○○○○○ (Provided, That the interest on loans shall be KRW 12% per annum, and shall be paid in full within a month).

2. The “○○○○○○○”, which stipulates that the construction cost shall be received from △△△△△△△△△△△△, shall provide the Plaintiff with a provisional registration of the “Yong-dong ○○○○○ (63 square-type apartment)’s BBlwork 201 (63 square-type apartment) on the ground of the above loan as a collateral against the above loan.

3. At the same time, ○○○○○○ agreed to provide the Plaintiff with the loans set forth in the above paragraph (1) at the time of the full payment, the Plaintiff agreed to “BBlwork 2001, which is the security set forth in the above paragraph (2), to return to ○○○○○○○○.” In addition, two copies of this agreement shall be drawn up and kept in duplicate.

C) Meanwhile, on June 22, 2007, the Plaintiff completed the provisional registration of this case with respect to the instant real estate.

On June 21, 2007, attached to the registration certificate (Evidence No. 6), which was received from Busan District Court and Busan District Court and the registration certificate (Evidence No. 6), the Plaintiff paid KRW 126,00,000 to △△△△△△△△△△△△△△△△△△△△△△, and △△△△△△△△△△△△△△ upon the conclusion of the instant reservation,

The provisional registration procedure for the preservation of the right to claim ownership transfer based on the trade reservation is included in the real estate, and the plaintiff and the △△△△△△△△△△ have affixed their seals.

D) The plaintiff thereafter filed a provisional registration of this case against △△△△△△△△ on October 19, 2007.

On November 7, 2008, Busan District Court rendered a favorable judgment (2007da158334, the above judgment was made by service by public notice, and it became final and conclusive on December 2, 2008), and completed the principal registration of this case on April 20, 2009.

2) A lawsuit filed against the Plaintiff of △△△△△△△○○○○○○○○○

A) △△△△△△△△ on April 24, 2008, against the Plaintiff and ○○○○○○○○, etc., Busan Regional Area.

In filing a lawsuit with the court 2008da7386, the plaintiff filed a claim against the plaintiff for cancellation of the provisional registration and the principal registration of this case on the ground that the plaintiff completed the provisional registration and the principal registration of this case without any title. In this lawsuit, the ○○○○○ filed a counterclaim against the △△△△△△△△△△△△△△△△△△△△△△△△△△△△△ (2009dahap2401) to pay the construction cost of this case. On September 16, 2009, the Busan District Court dismissed all of the claims against the plaintiff at △△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△○, which accepted some of the counter claims against the plaintiff at ○○○○○○ and the judgment 16.

은 '이 사건 가등기는 ○○○○○○의 △△△△△△△에 대한 이 사건 공사대금채권을 담보하기 위한 것이고, 이 사건 본등기는 위 채권담보의 목적으로 경료된 것으로서 정산절차를 예정하고 있는 이른바 약한 의미의 양도담보의 성질을 가지는 것이므로, △△△△△△△의 ○○○○○○에 대한 공사대금채무가남아 있는 이상 이 사건 가등기 및 본등기의 각 말소를 주장하는 △△△△△△△의 주장은 이유 없다.'는 취지로 판단하였고, 상고심 �2010다48295(본소) 2010다48301(반소)은 심리불속행 상고기각판결을 선고하였다].

B) After December 8, 2010, △△△△△△△△△△△△ was again filed against the Plaintiff on December 8, 2010.

The provisional registration of this case is null and void in the future of the plaintiff who does not have any interest with the △△△△△△△△△△△△, and even if not, if the principal registration of this case was made on the basis of the provisional registration of this case, which is a provisional registration of this case, without undergoing the procedure for the settlement of accounts, by means of service, and without undergoing the procedure for the settlement of accounts, the principal registration of this case is null and void. Even if the settlement is made, there is no obligation that △△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△ is liable to pay the principal registration of this case to △○○○○○○○○○○○○○○○○○○○, which was a part of the lawsuit of this case for the plaintiff, and the title of the real estate of this case should be cancelled all of the provisional registration and this registration of this case shall be cancelled.

C) In the provisional registration of this case on February 22, 2012, the Busan District Court shall contain the claim for the construction cost of this case.

The provisional registration of this case and the principal registration of this case shall be deemed to have been completed in order to show that they were completed, and the provisional registration of this case and the principal registration of this case shall be deemed to have been completed in order to secure the claim for the construction payment of this case. However, the claim for construction payment of this case under the judgment of this case 1 shall exist at the time of the notice of completion of liquidation of this case and the amount of the claim shall exceed the appraised value of the real estate of this case." The judgment dismissed the claim of △△△△△△△△△△△△ for the reason that the above judgment is "

Busan District Court 2012Na6926) and the Supreme Court of Appeals (Supreme Court 2013Da52653) decided October 17, 2013.

3) Settlement agreement between the Plaintiff and ○○○○○○○○

A) On May 26, 2013, the Plaintiff’s loan of this case between ○○ and ○○○○ on the following grounds:

The settlement agreement (hereinafter referred to as the "settlement agreement of this case") was reached with the same contents, and the loans so settled include 8,946,920 won in total, including acquisition tax, registration tax, property tax, etc. paid by the plaintiff during the period in which the plaintiff owned ownership of the real estate of this case in the future.

(C) A loan settlement agreement (final evidence No. 4; hereinafter referred to as the "Agreement on May 26, 2013")

1. (Fictitious) The total amount of the principal of the loan which is 125,887,859 won;

2. Agreement on the settlement of loans as set forth above, and "Yando-ro Do-ro ○ BBl 2001"

It is agreed to settle the principal amount of KRW 126,00,000 as the refund of the above-mentioned building.

B) Thereafter, on June 3, 2013, the Plaintiff ○○○○○○○○○○○○○○ on the instant real estate.

○○○○○ paid KRW 126,00,000 to the Plaintiff on July 5, 2013, on the ground of trading KRW 126,00,000.

[Reasons for Recognition] Unsatisfy, Gap evidence 3, 4, 5, 7, 10, Eul evidence 3, 5, 9

Statement, the purport of the whole pleading

B. Determination

1) The following facts revealed in the above facts. ① ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ KRW 161,00,00 as stipulated in the Agreement was unable to be paid to ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ KRW 2, supra. 6, the Plaintiff indicated that the instant provisional registration was made for partial financing and making use of the instant real estate available to ○○○○○○○○○○○○○○○.

(A) In the case of provisional registration for the purpose of collateral security, the name of a third party, not the creditor

The provisional registration in the name of a third party is valid in cases where there was an agreement between the creditor, debtor and the third party on the registration of a third party, and the provisional registration in the name of a third party was made, and there was a special circumstance to deem that the claim was actually vested in the third party, or in light of the transaction circumstances, the provisional registration in the name of a third party is not limited to the item name at which the provisional registration in the name of a third party was made, but the third party can be repaid the claim effective from the debtor, and the debtor can also be deemed as having an indivisible relation between the creditor and the third party, i.e., the relationship between the creditor and the third party, which is an indivisible creditor, the provisional registration in the name of the third party is also valid. In such cases, if the provisional registration in the name of a third party can be deemed valid, the provisional registration in the name of the third party shall not be deemed a registration in the name of a person who is not the actual right holder (see Supreme Court Decision 2002Da50484,

Pursuant to the above legal principles, the instant provisional registration is about the instant case. ○○○○○○○○

In order to secure the claim for the construction cost of △△△△△△△, the Plaintiff was registered in the name of a third party, and there was an agreement between ○○○○○, △△△△△△△△△△△△, and the Plaintiff on the provisional registration in the name of the Plaintiff. As seen in the case of Busan District Court Decision 2008Gahap7386 (Main Office), 2009Gahap2401 (Counterclaim), the Plaintiff may refuse to cancel the provisional registration and the principal registration until he receives the full amount of the claim for the construction cost against △△△△△△△△△△△△△△△△△△△△△△△△△△△△△△

B) The provisional registration of this case and the principal registration are made for the purpose of securing the claim for construction cost.

Inasmuch as △△△△△△△△△△△△△△△△△△△△△△△△△△△△○ and the Plaintiff did not conclude a special agreement between the obligation for the payment of the construction cost and the obligation to extinguish the obligation and that the ownership of real estate belongs to an obligee finally and conclusively, the obligation should be deemed as having become a weak means of transfer in the context of the settlement procedure. Furthermore, in the event of a weak meaning of transfer of security, in order to recognize that the ownership of real estate was finally and conclusively transferred to the obligee by means of the settlement method of reversion of ownership of the real estate, the settlement procedure is completed. It is deemed that the instant real estate was finally and conclusively transferred to the Plaintiff by △△△△△△△△△△△△△△△△△△△△△△△△△

C) On the other hand, on May 26, 2013, the Plaintiff entered into the instant settlement agreement between ○○○○○○○○○ on the other hand.

In light of the fact that ○○○○○ upon the settlement agreement completed the procedure for the registration of ownership transfer of the instant real estate and received KRW 126,00,000 from ○○○○○○○○○○○ upon receiving the principal and interest of the instant real estate loan from 126,00,00 won, it is reasonable to deem that there was an agreement between the Plaintiff and ○○○○○○○○○ upon the completion of the instant provisional registration, on June 20, 2007, where the Plaintiff received the principal and interest of the instant real estate loan from ○○○○○○○○○ upon the payment

2) If so, the Plaintiff is from the △△△△△△△△△△ after the instant provisional registration and the principal registration.

12. Around April 12, 1209, it is deemed that the ownership of the instant real estate was transferred according to the instant notice of completion of settlement, but it is deemed that ○○○○ was in the position of a secured party who is obligated to transfer the ownership of the instant real estate when the principal and interest of the instant real estate was still paid to ○○○○○, but the Defendant imposed a comprehensive income tax on interest income in 2009 on the Plaintiff on the premise that the Plaintiff acquired the ownership of the instant real estate by completing the instant registration on April 20, 200

5. Conclusion

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and since the judgment of the court of first instance is unfair on the grounds of its conclusion, the plaintiff's appeal shall be accepted and the judgment of the court of first instance and the disposition of this case shall be revoked,