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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On November 7, 2008, the Plaintiff sold the instant apartment sales contract in KRW 79,720,000 to D, and D sold the right under the instant apartment sales contract to E on December 24, 201, and on July 12, 201, the ownership transfer registration for the instant apartment was completed in the name of E on July 12, 201.
B. Regarding the Plaintiff’s sale of the instant apartment sales right, KRW 19,912,490 of capital gains tax and KRW 1,991,010 of local income tax were imposed respectively on the Plaintiff.
[Ground of recognition] Facts without dispute, Gap evidence 2-1, Gap evidence 11, Gap evidence 14, Eul evidence 3, the purport of the whole pleadings
2. Determination
A. The plaintiff's assertion 1) The plaintiff's disabled person, at the defendant's request, lent the name in the apartment sale contract of this case to the defendant. In this regard, the defendant agreed that all the transfer income tax and related taxes that can be imposed due to the sale of the apartment of this case shall be borne by the defendant. Therefore, the defendant shall pay to the plaintiff the transfer income tax of 19,912,490 won, local income tax of 1,991,010 won, and the delay damages therefor imposed on the plaintiff in relation to the sale of the apartment of this case. 2) The defendant's assertion that the plaintiff's mother found F in order to purchase the apartment sale right of this case, and the plaintiff's mother found F in order to purchase the apartment sale right of this case, the plaintiff's letter of performance was left to the third village of the plaintiff, but F did not refuse to sell the apartment sale right and failed to recover the above performance certificate.
B. According to the reasoning of the judgment, Gap evidence Nos. 1 through 5, Gap evidence No. 8, Gap evidence No. 13 (including each number), and witness G testimony, the plaintiff is a person with a intellectual disability No. 1, and the defendant is the defendant.