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1. The Plaintiff, Defendant B, and Defendant C, as Defendant C, KRW 16,338,740, and each of them from January 1, 2013 to June 23, 2014.
Reasons
1. Basic facts
A. On April 19, 2012, the Plaintiff entered into a sales contract with D, on which Defendant B purchased each of the real estate listed in the separate sheet Nos. 1 through 5, and Defendant C purchased each of the real estate listed in the separate sheet Nos. 6 and 7 (hereinafter “instant sales contract”).
B. D is the wife of Defendant B and the mother of Defendant C.
C. The Plaintiff paid the total amount of KRW 32,218,00 ( KRW 15,879,260 in relation to the Defendant’s purchased real estate, KRW 16,338,740 in relation to the Defendant’s purchased real estate) on December 31, 2012, which was imposed upon the instant sales contract.
[Ground of recognition] Unsatisfy, Gap evidence Nos. 2, 3 and 4 (including branch numbers in case of additional number), the purport of the whole pleadings
2. The assertion and judgment
A. 1) The Defendants agreed to pay the capital gains tax imposed on the Plaintiff under each of the instant sales contracts to the Plaintiff. Thus, the Defendants are obligated to pay the amount equivalent to the capital gains tax to the Plaintiff. Even if at the time of the instant sales contract, even if they did not have the authority to make a special agreement on the burden of capital gains tax to D, the Plaintiff was believed to have the authority to make a special agreement on the burden of capital gains tax, and the Defendants are obligated to pay the amount equivalent to the capital gains tax to the Plaintiff in accordance with the legal doctrine on the apparent representation under Article 126 of the Civil Act, since there is justifiable reason for such belief. 2) The Defendants did not have any special agreement on the burden of capital gains tax imposed on the Plaintiff under each of the instant sales contracts by the Defendants
B. Determination 1) The existence of a special contract for bearing capital gains tax can be acknowledged that the Defendants agreed to bear capital gains tax imposed on the Plaintiff under each of the instant sales contracts, in light of the overall purport of the pleadings and the statement in each of the sales contracts, and the witness E’s testimony.