1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On November 10, 1964, the Plaintiff acquired the Mapo-gu Seoul Metropolitan Government Land B (94.5 square meters; hereinafter “instant land”) and registered as a real estate leasing business on November 24, 1989, and on April 17, 1991, the Plaintiff newly constructed a neighborhood living facility (the underground second floor, the ground6th floor, the total floor area of 4,236.36 square meters; hereinafter “instant building”) on the instant land and operated a real estate leasing business.

On April 1, 2016, the Plaintiff concluded a sales contract for the collective sale of the instant land and buildings with the Korea Gyeyang Agricultural Cooperative (hereinafter referred to as “Nonindicted Cooperative”) on April 1, 2016.

(2) The term “the purchase and sale contract of this case” refers to the sale price of each part of the land and the building, the remainder date and delivery date, and the special terms and conditions under Paragraph (4) of the Special Agreement. The term “the seller shall pay the rent and taxes which have not been settled on the basis of the remainder date, in advance, to the seller at the time of the remainder.”

It is supplemented to only some parts, and all remaining contents including the buyer, the total purchase price of KRW 13,00,000,000, and the special agreement clause clause 3 are printed.

The purchase-price (land portion) KRW 11,570,000,000 (13,000,000,000) - down payment of KRW 1,430,000 (building portion) - down payment of KRW 1,30,000,000 shall be paid and received at the time of the contract. - Any balance of KRW 11,70,000,000 shall be paid on April 28, 2016.

Matters of special agreement

3. The value-added tax on a building shall be separately imposed on a trade amount.

On April 28, 2016, the Plaintiff transferred the ownership of the instant land and building to a non-party cooperative, and issued a tax invoice of KRW 1,430,000,000 for the instant building.

On May 25, 2016, the Plaintiff reported the value of supply of the instant building at KRW 1,430,000,000 for the first time in 2016. On June 30, 2016, the Plaintiff reported the value of the instant building at KRW 1,430,000,000. On June 30, 2016, the purchase price of the instant land and buildings stipulated in the instant sales contract at each transfer price, and the conversion price of the instant