1. The Defendant’s KRW 102,084,412 as well as the Plaintiff’s annual rate from February 6, 2018 to July 19, 2018.

1. Determination on the cause of the claim

A. Comprehensively taking account of the purport of the entire arguments as to Gap evidence Nos. 1 through 10, the plaintiff sold the land and building C’s land and building C’s ground (hereinafter “each of the above real estate”) owned by the plaintiff around April 12, 2017, and delegated the payment of capital gains tax to the defendant. The fact is, despite the imposition of KRW 337,990,218 in total as capital gains tax (including local tax) on each of the instant real estate, the defendant requested the plaintiff to deposit KRW 367,90,220 on the ground that the transfer income tax (including local tax) on each of the instant real estate was imposed in KRW 367,90,220,000, and the plaintiff paid KRW 367,990,90,220 to the defendant’s account on August 22, 2017. Furthermore, the defendant paid capital gains tax to the defendant, including the above KRW 367,990,284,27,209.37

According to the above facts, the defendant acquired money of KRW 30,00,000 (=367,990,220-337,990,218) that was paid by the plaintiff in excess of the capital gains tax imposed on the actual plaintiff (=367,90,218).

Furthermore, the plaintiff suffered losses from additional payment of capital gains tax (including additional payment for arrears) in addition to the unpaid capital gains tax (including additional payment for arrears) by failing to use the money received from the plaintiff as a payment for capital gains tax for its original purpose.

I would like to say.

Therefore, the Defendant’s performance of the obligation to compensate for damages amounted to KRW 102,084,412 (=30,000,002 Won 72,084,410) and the Plaintiff’s performance of the obligation to compensate for damages, as claimed by the Plaintiff, is 5% per annum prescribed by the Civil Act from February 6, 2018 to July 19, 2018, and the promotion of litigation from the following day to the date of full payment.