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(영문) 대구지방법원 2016.04.21 2015가합206373
추심금
Text

1. The Defendant shall pay to the Plaintiff KRW 896,028,580 and the interest rate of KRW 15% per annum from November 12, 2015 to the date of full payment.

Reasons

1. Basic facts

A. On February 11, 2008, Nonparty B entered into a sales contract with Nonparty C on ① 993 square meters of land for D, Seogu-gu, Daegu-gu, and ② 740 square meters of land for Daegu-gu, and ③ 48 square meters of land for F, Seogu, Daegu-gu, and its ground (hereinafter “each real estate of this case”) to sell 3,950,000 square meters of land for 3,90,000 won (hereinafter “the sales contract of this case”) and filed a return on the tax base and tax amount arising from the sales contract of this case on May 31, 2009.

B. As to the instant sales contract, the head of the Dong Daegu District Tax Office, under the Plaintiff’s control, notified Nonparty B of KRW 307,00,000 of the transfer income tax by the due date on August 31, 2009, but the Nonparty B did not pay the said transfer income tax amount. After the audit by the Board of Audit and Inspection, it was confirmed that the said transfer income tax base was under-reported, etc., and the head of the Dong Daegu District Tax Office additionally notified Nonparty B of KRW 164,023,310 as the due date for payment on June 30, 2011, and Nonparty B did not pay the Plaintiff’s tax claim against Nonparty B as well as Nonparty B did not pay the Plaintiff’s tax claim amount, as of October 2, 2015, KRW 896,028,580 as indicated in Table 1, supra.

E. Table 1: Tax claim details unit against Nonparty B: (1) capital gains tax for the first 304,070,830,830,830,830,230,251,260,534,322,090, 3103, 334, 190, 267,357,5032,320,3203,34, 3205,3203,843,670,670,679, 90, 529,460,460,460,429, 200, 200, 203, 267,305, 3205, 3203, 843, 670, 94, 529, 59, 460, 360, 868,580

C. At the time of the conclusion of the instant sales contract, the registration of creation of a neighboring mortgage established by Nonparty G, the spouse of Nonparty B, on November 12, 2003, with the creditor, the National Agricultural Cooperative Federation, the creditor, the maximum debt amount of which is KRW 1,970,000,00 for each of the instant real estate, and ② on February 10, 2006, the registration of creation of a neighboring mortgage established by Nonparty G, the debtor, the creditor, the creditor, the creditor, and the maximum debt amount of which are set at KRW 1,320,000 for the Defendant who is in office as the representative director, and ③ the Defendant on June 7, 2006.

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