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Reasons
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(영문) 광주고등법원(전주) 2020.01.09 2019나10748
약정금
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1. The plaintiff's appeal and the claims extended by this court are all dismissed.

2. The costs of the lawsuit after filing the appeal.

Reasons

1. Basic facts

A. The relationship between the parties 1) The defendant is a corporation for the construction of housing, etc. and carried out the business of constructing and selling apartment buildings in the Hansan City C. 2) The plaintiff was a person who owned each real estate listed in the separate sheet included in the land for which the defendant intends to construct apartment buildings (hereinafter "each real estate of this case").

B. On November 25, 2016, the Plaintiff sold each of the instant real estate to the Defendant on November 25, 2016. The Plaintiff and the Defendant sold each of the instant real estate in attached Tables 2 through 5 (hereinafter “instant real estate 2 through 5”).

(A) A sales contract (No. 6) stating the purchase price as KRW 300 million with respect to the purchase price, and the land listed in attached Table No. 1 (hereinafter “instant real estate”).

(1) The sales contract (Evidence A, No. 7) in which the purchase price was set at KRW 1 billion was set at KRW 40 million (hereinafter “instant sales contract”) with respect to each of the instant real property (hereinafter “instant sales contract”).

2) The sales contract (No. 7) of the real estate of this case includes the following special terms and conditions:

(hereinafter “instant special agreement”). Matters to be entered into a special agreement (related to gold);

1. The seller (hereinafter “Plaintiff”) bears capital gains tax of KRW 200,000 from KRW 1.3 billion when the amendment of the Act on the Income Tax for Non-business Use in 2017, and the additional amount shall be borne by the buyer (hereinafter “Defendant”).

Provided, That capital gains tax on the purchase price of KRW 40 million added from KRW 1.3 billion shall be borne by the plaintiff.

2. One household (the largest 30 square meters) of apartment house with the total purchase amount of KRW 300 million (the real estate in this case 1), which is KRW 1 billion in total, when amending the Act on Income from Non-business Use in 2017 (the real estate in this case 2 through 5).

3. The separate payment for one household of an apartment shall be prescribed by mutual agreement and annexed hereto.

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