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1. The Defendant’s KRW 18,072,617 as well as the Plaintiff’s KRW 20% per annum from April 26, 2015 to September 30, 2015.
Reasons
1. The following facts may be found either in dispute between the parties or in full view of the purport of the entire pleadings as stated in evidence A(including paper numbers) Nos. 1, 2, 3, 12, and 13 (including paper numbers):
In around 2014, the Plaintiff entered into a sales contract with the Defendant, who is a real estate broker, to sell 1260 square meters (hereinafter “instant land”). On December 3, 2014, the Plaintiff completed the registration of ownership transfer to the Defendant as the receipt of the Suwon District Court’s Ansan-Support Registry (17361), and on September 15, 2014, the details of the sales contract (hereinafter “instant sales contract”) drafted on September 15, 2014 regarding the instant sales contract are as follows.
Sales proceeds: 704,00,000 - Contract deposit: 126,00,000 won shall be paid and received at the time of the contract. (A) receipter A - The first intermediate payment: 150,000,000 won shall be paid on September 30, 2014.
- The second intermediate payment: 200,000,000 won shall be paid on October 15, 2014.
Any balance: 228,00,000 won shall be paid on November 27, 2014.
B. On the other hand, on December 3, 2014, the Defendant prepared and delivered to the Plaintiff a written statement of performance (hereinafter “written statement of performance of this case”) that the purchaser bears on the transfer income tax for the total amount of money (Won 704,000,000) 76,00,000 (Won 76,000,000).
C. After that, the Plaintiff calculated capital gains tax and local income tax based on the transfer value of KRW 704,00,000, and subsequently filed a preliminary return on the tax base of capital gains tax. On February 27, 2015 and April 17, 2015, the Plaintiff fully paid capital gains tax of KRW 131,040,190, and local income tax of KRW 13,104,010 on both days.
2. Determination as to the cause of action
A. The Plaintiff’s assertion 1) The substance of the instant sales contract is as follows: (a) KRW 628,00,000; or (b) KRW 704,00,000 upon the Defendant’s request.