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1. On April 6, 2016, the Defendant filed a claim for the reduction or correction of acquisition tax, local education tax, and special rural development tax against the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 18, 2009, a trade contract was concluded between the Korea Land and Housing Corporation and the Korea Land and Housing Corporation with respect to the ordinary commerce (F5-1-1) within the development project area of the housing site of Pakistan and the commercial site of 2,927 square meters (hereinafter “instant land”) as KRW 13,28,60,000.
As of the contract date, the non-party company did not pay any balance of the outstanding principal amount of KRW 12,357,957,980 paid by the non-party company to the Korea Land and Housing Corporation as of the contract date of the contract under Article 3 (Sales Price). Since the non-party company did not pay any balance of the outstanding principal amount of KRW 12,357,957,980 to the Korea Land and Housing Corporation as of the contract date, the balance shall be paid to the Korea Land and Housing Corporation after the plaintiff succeeded to the rights and obligations, and the part payment shall be paid after deducting the principal amount of KRW 9,00,000 (9,000,000) borrowed by the non-party company from the bank as security of the land
Article 4 (Opening of Competitive Contract) The non-party company shall enter into a novation agreement to change the debtor to the date of succession of rights and obligations and make the debtor change to the debtor on the date of transferring the principal amount borrowed from the bank as of the date of the contract (9,000,000 won).
B. While the Nonparty Company paid the principal amount of KRW 12,357,957,980, overdue interest of KRW 644,276,860 (hereinafter “instant overdue interest”), the Plaintiff entered into a contract on December 31, 2012 with the Nonparty Company and the Korea Land and Housing Corporation to succeed to all rights and obligations under the sales contract, and entered into a sales contract with the Nonparty Company as follows (hereinafter “instant sales contract”).
C. The Plaintiff paid KRW 930,642,020 to the Korea Land and Housing Corporation on the same day, and paid KRW 13,288,60,000 to the principal on January 2, 2013, and overdue interest amounting to KRW 644,276,860.