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1. The Defendant’s KRW 95,089,440 for the Plaintiff and KRW 5% per annum from November 1, 2016 to May 30, 2019.
Reasons
1. On June 3, 2016, C purchased the purchase price of KRW 868,00,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,000,000,000,00
C, the Plaintiff, and D borrowed KRW 600 million from the FF association to pay the purchase price for the land before subdivision, and created the right to collateral security of KRW 780 million with the Plaintiff as the obligor. However, according to the aforementioned equity ratio, C, according to the said equity ratio, the Plaintiff agreed to share KRW 150 million with KRW 150 million, the Plaintiff’s KRW 150 million, and KRW 300 million with the Plaintiff.
C and the Plaintiff planned to jointly construct and sell a factory building on the land before subdivision. Accordingly, C deposited KRW 100 million in the Plaintiff’s financial account, which is the fund management passbook, on June 3, 2016, and deposited KRW 20,500,050 in total on the 23th of the same month, and invested KRW 12,050.
Since then, around June 30, 2016, C and the Plaintiff commenced a factory building (the name of the owner) on the land before subdivision and continued considerable parts, but C decided to sell their shares to the Defendant because it is difficult to continue the business due to aggravation of health.
Therefore, on August 10, 2016, C entered into a contract with the Defendant to acquire KRW 120,50,000,000,000, which is the actual amount invested by C, excluding C’s shares among the land before subdivision and C’s shares among the buildings under construction (hereinafter “instant underwriting contract”). Accordingly, C received the total amount of KRW 12,50,000,000,000 from the Defendant on August 11, 2016, and KRW 50,000,000,000 from the Defendant.
However, since the value of the instant underwriting contract includes not only land but also factory buildings under construction, if the price of the land is calculated as it is according to the price of the land, the price of the land itself is high, and taxes, such as the registration tax on land, are excessively calculated and constructed.