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1. The Defendants, respectively, against each of the Plaintiffs A, as to KRW 633,625,610, and KRW 315,457,470 and each of the said money.
Reasons
1. Basic facts
A. On September 28, 2007, the Plaintiff and the Defendants entered into each of the instant sales contracts. On September 28, 2007, the Plaintiff and the Defendants were 3,305 square meters of 124,595 square meters of D forest land in Sungnam-si (hereinafter “instant land”).
(2) The Plaintiff 1,652.5 square meters out of the same land (hereinafter “instant land”) is the sales price of KRW 600,000,000, and the Plaintiff 2 is the Plaintiff 1,652.5 square meters of the same land. The Plaintiff 2 is the Plaintiff 1 and the Plaintiff 1
A) The sales contract was concluded to sell each purchase price of KRW 300,000 (hereinafter “each of the instant sales contracts”).
(2) According to each of the instant sales contracts, the seller’s report, etc. on the transfer income arising from the said sales contracts shall be conducted by the buyer or the person designated by the buyer, and the seller actively cooperates therewith and the transfer income tax generated therefrom shall be borne by the buyer.
(Article 8(6) and (hereinafter “instant Special Agreement”). (b)
On November 30, 2007, the Defendants reported and paid capital gains tax on behalf of the Plaintiffs. On November 30, 2007, Plaintiff A’s transfer value is KRW 600,000,000, which is the actual transaction value, and the acquisition value is KRW 597,00,000, which is the conversion value on the ground that the documentary evidence was destroyed by fire. Plaintiff B’s transfer value is KRW 300,000,000, which is the actual transaction value, and the acquisition value is KRW 297,50,000,000, which is the conversion value, and each of them was reported on capital gains tax on the basis that there is no tax amount to be paid.
C. On May 2013, the National Tax Service notified each tax office of the acquisition value of the Plaintiffs as a transaction example and tax amount, and accordingly, on May 20, 2013, the transfer income tax and local income tax of the land No. 1 in the instant case were KRW 576,023,290 (additional tax amounting to 35,040,044, additional tax amounting to 190,582,803, including additional tax amounting to 57,602,320, and local income tax amounting to 63,625,610,00 won.