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1. The Defendant’s KRW 11,404,630 for the Plaintiff and 5% per annum from September 21, 2016 to May 10, 2017.
Reasons
1. Basic facts
A. On October 21, 2015, the Plaintiff: (a) sold KRW 960 square meters to the Defendant, in the form of KRW 72 million, the Plaintiff entered into a special agreement stating that “The transfer income tax up to KRW 40 million shall be borne by the seller and the remainder shall be borne by the buyer” (hereinafter “instant special agreement”).
B. On November 25, 2015, the Defendant received the remaining purchase price, and then separately prepared and reported the so-called contract with the purchase price of KRW 40 million in addition to the sales contract, and completed the registration of ownership transfer in the name of the Defendant on the same day.
C. Around that time, the Plaintiff paid KRW 5,866,657, which was imposed on the basis of KRW 40,000,000, and KRW 5,908,192, which was the sum of KRW 41,535,00,000.
Since then, the Defendant came to know that it was impossible to construct a new house on the above land, and there was a dispute between the Plaintiff and the Defendant, such as cancellation of the above sales contract. In the process, the Defendant submitted a sales contract with the purchase price of KRW 72 million to Sung-gun, which was known by the National Tax Service. On August 22, 2016, the Defendant notified the Plaintiff of the payment of KRW 18,66,67, additional tax of KRW 5,861,120, which was calculated by deducting KRW 5,866,67, and KRW 24,67,57, which was calculated by deducting KRW 18,66,61,120, and KRW 1,866,120, and KRW 20,527,230,000, total amount of KRW 18,66,67, and individual local income tax of KRW 1,866,110.
E. On August 30, 2016, the Plaintiff urged the Defendant to pay the above KRW 20,527,230 by September 20, 2016, but the Defendant refused to comply therewith.
F. On September 19, 2016, the Plaintiff paid capital gains tax, additional tax, and personal local income tax, which were notified of payment, to the Resident Tax Office.
[Reasons for Recognition] An order to submit taxation information about Gap's 1 to 6 evidence, Eul's 1 to 3 evidence, witness D's testimony, and resident taxation information of this court.