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1. As to KRW 26,497,280 among the Plaintiff and KRW 50,00,000, the Defendant shall be from July 1, 2014 to April 16, 2015.
Reasons
1. Facts of recognition;
A. On June 1, 2014, the Plaintiff decided on June 1, 2014 to sell the land and building located on the land and its ground (hereinafter “each of the instant real estate”) to the Defendant at KRW 1,450,000 for the purchase price (hereinafter “instant sales contract”) and completed the registration of ownership transfer for each of the instant real estate on June 30, 2014, which is the remainder payment date.
However, the Defendant did not pay to the Plaintiff KRW 50,000,000, out of the above purchase price.
B. On the other hand, on July 25, 2014, the Plaintiff, the Defendant, and the Defendant’s surety D, made a performance memorandum to the effect that the Plaintiff would pay capital gains tax and value-added tax in preference to the Plaintiff, and finally assume the Defendant’s burden (hereinafter “instant performance memorandum”), and received authentication from the law firm name on the same day.
C. In accordance with the performance memorandum, the Plaintiff paid five times from June 30, 2014 to October 31, 2014, value-added tax of KRW 69,057,090, capital gains tax of KRW 107,440,190 (i.e., national tax of KRW 97,672,90), plus KRW 176,497,280 (=69,057,090 KRW 107,440,190).
【Ground of recognition】 The fact that there is no dispute, entry of Gap's 1 through 6 (including branch numbers, if any) and the purport of whole pleadings
2. According to the above facts finding as to the cause of claim, the Defendant is obligated to pay the Plaintiff the unpaid purchase price of KRW 50,000,000 under the instant sales contract and the value added tax paid by the Plaintiff in accordance with the instant performance memorandum, the total transfer income tax, KRW 176,497,280, and delay damages therefrom, barring special circumstances.
Meanwhile, the Plaintiff sought payment of damages for delay from July 1, 2014 for value-added tax and capital gains tax totaling KRW 176,497,280. However, there is no evidence to acknowledge the existence of an agreement between the Plaintiff and the Defendant on the value-added tax and capital gains tax amount returned.