2014Gudan765 ( May 28, 2014)

The outstanding settlement was made on the date when the purchaser fully paid the remainder of the sales price excluding loan liabilities, etc.

The contents of the above sales contract are interpreted to have paid 290 million won out of the purchase price, and as to the remainder, it shall be interpreted to have fulfilled all by the purchaser by transferring his/her security deposit and expressing his/her intent to acquire his/her obligation of loans.

2014Nu53249 Revocation of disposition of revocation of capital gains tax imposition

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○ Head of tax office

Seoul Administrative Court Decision 2014Gudan765 decided May 28, 2014

November 6, 2014

November 20, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The transfer income tax reverted to the Plaintiff on January 1, 2013, which the Defendant rendered to the Plaintiff on January 1, 2013.

The imposition of ○○○ Won shall be revoked.

1. Quotation of judgment of the first instance;

The reason why the court's reasoning in this decision is that, in the case where the purchaser of the real estate agrees to take over the secured debt, provisional attachment debt, and the obligation to return the lease deposit with respect to the real estate subject to sale and purchase from the purchase price, the purchaser pays the remainder after deducting the secured debt from the purchase price, barring any other special circumstances, the purchaser pays the remainder after deducting the secured debt from the purchase price. Thus, in principle, the buyer's settlement date of the above real estate is the remainder payment date (see, e.g., Supreme Court Decisions 93Nu12855, Jan. 25, 1994; 200Da18578, May 10, 2002), other than adding "the secured debt, provisional attachment debt, and the obligation to return the lease deposit with respect to the real estate subject to sale and purchase", it shall be cited by the reasoning of the judgment of the court of first instance pursuant to Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Thus, the plaintiff's appeal is dismissed as it is without merit.