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1. The Defendant’s KRW 42,649,137 as well as 5% per annum from December 7, 2012 to July 3, 2014 to the Plaintiff.
Reasons
1. Occurrence of liability for damages;
A. 1) The Plaintiff is deemed to be the Plaintiff’s land of this case between C and C on February 25, 2003, and the Plaintiff is 3,031 square meters and E-road 50 square meters (hereinafter “instant land”).
(2) The sales contract to purchase the purchase price of KRW 512.6 million (the contract amounting to KRW 50 million on the date of the contract, the intermediate payment of KRW 150 million on March 14, 2003, and the remainder of KRW 312.6 million on April 3, 2003) (hereinafter “instant sales contract”).
2) The Plaintiff entered into a contract (However, the buyer’s name was F, the husband of the Plaintiff’s parent-child.
) Accordingly, C respectively paid KRW 50 million on the day of the contract, KRW 150 million on March 14, 2003, KRW 312.6 million on April 2, 2003, and KRW 300 million on April 3, 2003, the Plaintiff and C, as of March 9, 2003, prepared a sales contract with regard to the instant land, separate from the sales contract of this case, “the date of the contract,” “7,500,000 won,” and C submitted the said sales contract to the tax office at the time of reporting the transfer income tax on the instant land (Evidence evidence 5-2). After having completed the registration of ownership transfer on the grounds of the registration of ownership transfer on April 16, 208, the Plaintiff acquired the instant land by consultation with the Korea Land and Housing Corporation around 1008, and around 19, 2008.
3) On December 30, 2008, the Plaintiff, as a certified public accountant, delegated the duty of reporting capital gains tax on the land of this case to the Defendant who is engaged in the tax agent and the certified judicial scrivener’s services. On December 31, 2008, the Defendant paid KRW 3 million to the Defendant on December 31, 2008. (4) On behalf of the Plaintiff, on December 31, 2008, the Defendant scheduled the preliminary return of capital gains tax on the land of this case on behalf of the Plaintiff, and at the time, the Plaintiff purchased the land of this case in KRW 650 million without presenting a sales contract, and the Defendant newly prepared and submitted a sales contract under the name of the Plaintiff and C with the purchase price of KRW 650 million.