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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. The reasoning of the court of first instance’s acceptance of the judgment is as stated in the reasoning of the judgment of the first instance, except for adding the judgment, which is described in the following paragraph (2), following the 7th page 21 of the judgment of the first instance. Thus, this is cited by the main sentence of Article 420 of the Civil Procedure Act.
2. The defendant asserts that the part of the additional determination that "this case's agreement is subject to the disposition of capital gains tax in addition to the plaintiff when the plaintiff was subject to the disposition of capital gains tax in accordance with the sales contract of this case, the defendant merely donated the amount equivalent to the tax amount to the plaintiff and cannot be included in the transfer value of the land of this case. However, since the second correction disposition by the tax authority under the premise that the amount including the first correction amount paid to the plaintiff pursuant to the above donation agreement is unfair, the defendant does not bear the obligation to pay the plaintiff the tax amount due to the above unfair taxation.
In light of the above, it is reasonable to view that the Plaintiff entered into the instant agreement with the Plaintiff to have the intent to transfer all disadvantages that may arise to the Plaintiff, including the burden of additional capital gains tax, when the Defendant demanded the Plaintiff to reduce the sales price of this case from KRW 1.9 billion to KRW 1.5 billion, and proposing the preparation of the set-up contract, and it is reasonable to deem that the agreement was concluded with the Plaintiff to transfer all disadvantages that may arise to the Plaintiff, including the burden of additional capital gains tax. On the other hand, there is an illegal ground to revoke the tax disposition,
Even if it is valid by the process or executory power of administrative action until it is lawfully revoked, the validity of the above taxation disposition in civil procedure cannot be denied (see, e.g., Supreme Court Decision 2011Da81657, Jun. 27, 2013). Thus, there is an illegality in calculating the transfer value of the above second corrective disposition.
Even by the Defendant.