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(영문) 수원지방법원 2014.11.27 2014가합7400
조세환급금반환
Text

1. The Defendant shall pay to the Plaintiff KRW 259,408,437 and the interest rate of KRW 20% per annum from June 11, 2014 to the date of full payment.

Reasons

1. At the time of November 2004, the Defendant entered into a joint agreement with the Heavy Construction Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) that was in progress of the apartment and commercial building construction project (hereinafter “the instant project”) in the Seosung-si and 59 parcel D zone (hereinafter “the instant project”) to make an investment of KRW 2,00,000,000 in the instant project and to have a share of KRW 35% (the entire commercial building in the apartment complex).

On January 29, 2005, the Plaintiff agreed to invest KRW 500,000,000 in the instant project through the Defendant, and paid the amount to the Defendant. The Defendant invested KRW 200,000,000 in total in the name of the Defendant from November 22, 2004 to July 18, 2005 in the non-party company’s name.

On September 22, 2006, the Defendant agreed to receive 5,500,000,000 won of the investment principal (2,000,000,000 won of the investment principal, and 2,500,000,000 of the investment compensation) from the Nonparty Company instead of giving up the above shares, and agreed to perform the above joint project.

Around December 6, 2006, the Defendant recovered the principal amount of KRW 2,000,000,000 and the investment compensation amount of KRW 500,000,000 from the non-party company and returned KRW 500,000,000 to the Plaintiff around December 28, 2006. The Defendant received additional payment from the non-party company for investment compensation of KRW 1,750,00,000 from June 15, 2007.

On July 1, 2007, the Plaintiff prepared and gave the Defendant a letter of undertaking as follows, and the Defendant, at the time of July 4, 2007, gave the Plaintiff the remainder of KRW 450,000,000, which deducted the Plaintiff’s share from KRW 50,000,000, out of the total amount of investment compensation received from the Nonparty Company up to the time of July 4, 2007, after deducting the Plaintiff’s share of KRW 2,250,000,000, which is the Plaintiff’s share.

The principal repayment was completed on December 28, 06 with respect to the land purchase investment amount of KRW 450 million due to the construction of apartment complexes of the non-party company C, and the interest income tax on KRW 450,000,000,000,000, which was paid until July 5, 2007, is liable and immediately.

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