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1. The Defendant: (a) KRW 44,806,230 for the Plaintiff and KRW 5% per annum from August 1, 2018 to August 24, 2018; and (b) August 25, 2018 for the Plaintiff.
Reasons
1. Determination as to the cause of claim
A. 1) On May 25, 2016, the Plaintiff: (a) on May 25, 2016, the Defendant: (i) 924m2, C 924m2, (ii) D B 1,473m2, (iii) before E, 1,473m2, (iv) 707m2, and (v) before G 397m2 (hereinafter “each of the instant real estate
30,000,000 (hereinafter “instant sales contract”) sold 300,000 won
(2) However, the Plaintiff and the Defendant entered into a sales contract with the purchase price of KRW 450,000,000. 2) The Plaintiff and the Defendant agreed to bear the transfer income tax to be paid by the Plaintiff due to the sale of each of the instant real estate at the time of the instant sales contract.
(3) As to the sale of each real estate in this case, the Plaintiff’s acquisition price of each real estate in this case was KRW 432,897,00, and the transfer price was KRW 450,00,000, and the tax base was the preliminary return of tax base of transfer income of KRW 10,161,580, and the Plaintiff paid KRW 1,625,850, and KRW 162,580,00, the local income tax (capital gains) for the year 2016, around July 10, 2016, the Plaintiff demanded the Plaintiff to submit data regarding the actual transaction price of each real estate in this case on the ground that the Plaintiff’s acquisition price of each real estate in this case was KRW 157,50,000,00.
5) The Plaintiff filed a revised return on the transfer value of each of the instant real estate at KRW 300,00,000,000, and the tax base was corrected as KRW 92,058,932, and thus, the transfer income tax amount of KRW 40,732,940 for the year 2016 and KRW 4,073,290 for the local income tax (transfer income) for the year 2016 (hereinafter “transfer income tax, etc.”).
) The Plaintiff was imposed on the Plaintiff. On July 31, 2018, the Plaintiff paid the instant capital gains tax, etc. [Grounds for recognition]: (a) there is no dispute; (b) evidence Nos. 1 through 6; (c) evidence Nos. 9; and (d) Nos. 2 and 3 (a) of the evidence Nos. 2 and 3 (a) including the serial number; and (b)