1. The Plaintiff’s 47,742,870 won, and the 1st floor of the building B, which are the acquisition tax on the 1st floor C of the building Yeongdeungpo-gu Seoul Special Metropolitan City to the Defendant.

Facts of recognition

On October 17, 2018, the Plaintiff concluded a sales contract with the content that the Plaintiff purchases the 1,128,730,000 won of the 1st floor C (hereinafter “instant commercial building”) of the Young-gu Office Btel (hereinafter “instant commercial building”) from E (hereinafter “instant commercial building”). On the same day, the Plaintiff concluded a sales contract with F to purchase the 1st floor D (hereinafter “instant commercial building D”) of the instant commercial building in KRW 931,730,000.

(hereinafter referred to as “each of the instant sales contracts” in total of the sales contracts for the above subparagraphs C and D. The owners of the instant commercial buildings C and D delegated the sale of each of the said commercial buildings to G.

At the time of concluding a sales contract with respect to the shopping mall C, the Plaintiff acquired the secured debt of KRW 780,000,000 with respect to the instant shopping mall C, instead of paying KRW 650,000,000 out of the purchase price, and entered into a special agreement on the completion of the registration of creation of mortgage in G future instead of paying KRW 478,730,000 with the remainder of KRW 478,730,000.

In addition, when concluding a sales contract for the shopping mall of this case, the Plaintiff acquired the secured debt of KRW 672,000,000 with respect to the shopping mall of this case in lieu of the payment of KRW 560,000,000 out of the purchase price, and entered into a special agreement on the completion of the registration of creation of a mortgage in lieu of the payment of KRW 371,730,000 with respect to the remaining price.

At the time of concluding each of the instant sales contracts, the Plaintiff delegated G with the authority to apply for registration of the instant commercial buildings C and D.

A certified judicial scrivener I reported acquisition tax (hereinafter “instant report”) on October 2018 on the sales of the instant commercial buildings C and D according to the direction of G.

On October 24, 2018, the Defendant notified the Plaintiff of the payment of acquisition tax of 45,149,200 won for the instant shopping district C, and acquisition tax of 37,269,200 won for the instant shopping district D by December 17, 2018.