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1. On April 9, 2015, the Defendant purchased and sold each of the real estates listed in the separate sheet to the Plaintiffs on April 9, 2015.
Reasons
1. Facts of recognition;
A. On April 9, 2015, the Defendant sold to the Plaintiffs each real estate indicated in the separate sheet owned by the Defendant (hereinafter “1 real estate”) and each real estate owned by the Defendant, as the agent of Defendant D, KRW 5.643 billion in total (hereinafter “third real estate”) of KRW 5.643 billion in sales price, and KRW 602 square meters in F forest owned by Do (hereinafter “third real estate”) prior to E in Jeju, KRW 694 square meters in total, and KRW 602 square meters in D-owned forest (hereinafter “third real estate”).
(hereinafter “instant sales contract”). B.
However, for the purpose of reducing the transfer income tax, etc. accruing from the transfer of 2 and 3 real estate, each sales contract stating the amount lower than the actual purchase price for 2 and 3 real estate separately from 1 real estate was prepared.
Each sales contract shall contain the following descriptions as to the purchase price and the date of payment:
The remainder payment date of the purchase price of the subject matter of sale and the remainder payment date of the purchase price of the subject matter of sale and the real property KRW 4.36 billion on June 30, 2015, KRW 3.92 billion on June 30, 2015, KRW 2.52 billion on June 25, 2015, KRW 25.2 billion on June 6, 2015, KRW 3 real property KRW 240 million on June 24, 2000, KRW 6.8 million on June 30, 2015.
C. At the time of the instant sales contract, the Plaintiffs prepared a cash custody certificate stating that the difference between the actual purchase price of KRW 5.64 billion and the purchase price of KRW 4.852 billion on the contract (= KRW 252 billion) was KRW 790,000,000,000 for KRW 4.366 billion and KRW 2.44 billion on June 30, 2015.
On the same day, the Plaintiffs paid KRW 490 million to the Defendant as the down payment under the instant sales contract.
Therefore, at the bottom of the cash storage certificate received from the Plaintiffs, the Defendant stated that “the Defendant received KRW 4.8 million from April 9, 2015, out of KRW 799 billion.” The KRW 4.8 million as the actual down payment, and the KRW 4.85.2 million as the total down payment indicated in each sales contract, = 490 million as the down payment, and KRW 485.2 million as the down payment indicated in each sales contract.