logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2018.11.06 2018누47167
취득세 등 부과처분 취소 청구의 소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts to be filled or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

At the fourth bottom of the judgment of the court of first instance, four witnesses shall be appointed as "the first instance court witness".

From the five sides of the judgment of the first instance to the six to six pages (hereinafter referred to as "paragraph (a)") are as follows. (A) In the event that the purchaser of real estate agrees to take over the secured obligation of the right to collateral security regarding the subject matter of sale and to deduct the amount of such obligation from the purchase price, barring any other special agreement, it shall be deemed as a performance acceptance rather than a seller’s assumption of obligation, and barring any special circumstance, it shall not be interpreted that the purchaser is liable to pay the said obligation practically, and barring any special circumstance, the purchaser is liable to pay the remainder after deducting the amount of obligation from the purchase price.

In addition, the content of the above agreement is that the buyer agrees to pay the seller's obligation by the contract between the seller and the buyer, and the buyer bears the seller's obligation to pay the seller's obligation as the third party's position, so the buyer cannot oppose it without the creditor's consent, and it is effective between the parties.

(See Supreme Court Decision 92Da23193 delivered on February 12, 1993, etc.). According to the above legal principle, the Plaintiff’s payment of KRW 11220 million out of the purchase price 2 billion between the seller and the seller in the manner of succeeding to the seller’s obligation to secure security against H unions shall be deemed a performance acceptance unless otherwise specifically agreed. The Plaintiff and the seller agreed to substitute the seller’s payment of the remainder of KRW 878 million for the seller’s obligation to secure security against H unions. As such, the Plaintiff agreed to substitute the seller’s payment of the unpaid construction price to B.

arrow