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1. The Plaintiff:
A. Defendant A’s KRW 108,916,910 and interest rate of KRW 20% per annum from August 23, 2013 to the date of full payment.
Reasons
1. Basic facts
A. On September 3, 2009, C entered into a contract with Defendant A to sell each real estate listed in paragraphs (1) through (4) of [Attachment List No. 1] to KRW 325,400,000.
(hereinafter “The First Sales Contract of this case” and the contract concerning this is called “the First Sales Contract of this case”). B.
C on September 3, 2009, concluded a contract on September 3, 2009 to sell real estate listed in paragraph 5 of the attached Table No. 5 (hereinafter “instant real estate”) to Defendant B for KRW 88,400,000.
(hereinafter “the 2nd sales contract of this case” and the 2nd sales contract of this case is “the 2nd sales contract of this case”).
C As above, the Plaintiff did not report the transfer income tax after transferring each real estate listed in the separate sheet (hereinafter “each of the instant real estate”), and the Plaintiff imposed and collected KRW 90,014,090 on C in accordance with the relevant income tax law and regulations.
However, the Plaintiff did not pay the capital gains tax imposed and notified as above on April 26, 2013, according to the procedure for the disposition on default under the National Tax Collection Act, the Plaintiff’s “amount up to the time of delinquency in national tax (including any increased additional dues and expenses for disposition on default added thereto)” and “amount up to the time of delinquency in national tax (including any increased additional dues and expenses for disposition on default added thereto) from among the real estate transfer proceeds (8,400,000 won) to be paid to Defendant C” in accordance with the procedure for the disposition on default under the National Tax Collection Act (hereinafter referred to as “each of the above seizure”). At that time, the Plaintiff sent notice to the Defendants of each of the above seizure.
E. The capital gains tax in arrears of C is KRW 108,916,910 as of June 19, 2013 (the filing date of the instant lawsuit) (= principal tax amount of KRW 90,014,090 and increased additional charges of KRW 18,902,820).
[Reasons for Recognition] Unsatisfy, Gap 1 to 6 evidence, Eul 1.