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1. The Defendant’s KRW 53,680,00 and the Plaintiff’s annual rate of KRW 5% from March 2, 2018 to March 21, 2019.
Reasons
1. Basic facts
A. On July 21, 201, following C’s brokerage, the Plaintiff entered into a sales contract with the Defendant to sell a resettled housing site (hereinafter “instant housing site”) scheduled to be supplied to the Plaintiff to the Defendant for 120,000,000 won according to the D business (hereinafter “instant sales contract”). The Plaintiff agreed that all transfer income tax that may be imposed on the Plaintiff under the instant sales contract shall be borne by the Defendant.
B. After December 7, 2013, the Plaintiff and the Defendant entered the sales contract for the right to sell the instant housing site in KRW 30,000,000 with the reduced amount of KRW 90,000,000, compared to KRW 120,000, and entered into the sales contract for the right to sell the said reduced amount of KRW 30,000 at the competent tax office having jurisdiction over the transfer value.
C. The Gyeonggi Mine District Tax Office imposed capital gains tax of KRW 11,00,000 and resident tax of KRW 1,100,000 on the sales contract of this case on behalf of the Plaintiff, and paid capital of KRW 12,100,000 on behalf of the Defendant.
On January 2, 2018, the Gyeonggi Mine District Tax Office notified the Plaintiff of the payment of KRW 48,80,00 as capital gains tax, KRW 23,920,00 as additional tax without reporting, KRW 29,43,660 as additional tax without reporting, and KRW 10,521,820 as local income tax, on January 31, 2018. The Plaintiff paid KRW 112,369,020 as total of capital gains tax, additional tax, and local income tax.
[Ground of recognition] Facts without dispute, Gap evidence 1, 4, Gap evidence 2-1, 2, Eul evidence 1, 2, and 3, the purport of the whole pleadings
2. Determination:
A. According to the above facts, it is reasonable to view that the Defendant agreed to bear capital gains tax, etc. imposed on the Plaintiff upon the Plaintiff following the sale and purchase of the instant housing site, and that the capital gains tax, etc. assessed by the Defendant is also included in the local tax, which is an additional tax. Accordingly, the Defendant is from the Gyeonggi-gu District Tax Office.