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1. A sales contract concluded on July 5, 2013 between B and the Defendant, with respect to the real estate listed in the attached Schedules Nos. 1 and 2.
Reasons
1. Evidence No. 1 through A11 and the purport of the whole pleadings, which have been recognized;
A. The Plaintiff’s taxation claim B on February 19, 2013, transferred the land of the wife C at KRW 600 million in the price, and reported the tax amount of KRW 91,271,019 as the abated or exempted tax amount, but the Plaintiff’s tax office under the jurisdiction of the Plaintiff filed a tax reduction or exemption summary of the reduction or exemption for self-arable farmland under Article 69
The Plaintiff’s taxation claims against B including imposition of capital gains tax of KRW 93,590,410 on September 30, 2013, by deeming that the Plaintiff did not satisfy any of the following requirements for payment under Article 114 of the Income Tax Act shall be as follows:
(4) The amount of capital gains tax notified as of the date on which the tax obligation to revert belongs to the relevant tax item:
B. A sales contract between B and the Defendant (1) The Defendant lent KRW 50 million to the private village B on September 1, 2011.
When the Defendant urged the repayment of the loan, B agreed to transfer the ownership of each real estate listed in the separate sheet in lieu of the repayment of the above amount, and the Defendant paid KRW 34 million to B.
(2) Pursuant to the foregoing agreement, B entered into a sales contract with the Defendant on July 5, 2013 for the real estate listed in the separate sheet No. 1 and No. 2, and completed the transfer registration of each share as to the real estate listed in the separate sheet No. 1 as the receipt of No. 50236 on July 18, 2013 by the Suwon-nam Branch of the Suwon District Court of Gwangju Branch of the Seoul District Court, and as to the real estate listed in the separate sheet No. 2 as of July 18, 2013, respectively.
And B on August 6, 2013, between the defendant and the defendant, on the third real estate listed in the attached Table.