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The defendant shall pay to the plaintiff KRW 44,246,40 as well as 5% per annum from January 1, 2020 to January 13, 2020, and the next day.
Reasons
1. On May 15, 2019, the Plaintiff: (a) sold 468/19,440 of the price of KRW 210,000,000,000 to the Defendant of Busan Northern-gu, Busan-gu (hereinafter “instant land”); (b) agreed that “the Defendant shall bear the transfer income tax (including local taxes) at the time of the said sale; and (c) the Defendant shall bear the transfer income tax if there is a subsequent collection on the transfer income tax (hereinafter “instant agreement”); (b) the Plaintiff received the purchase price from the Defendant; (c) transferred the said share to the Defendant; and (d) the Plaintiff paid the said share on December 31, 2019; (c) there is no dispute over the Plaintiff’s payment of the transfer income tax of KRW 40,224,040; and local tax of KRW 4,022,400,022,00 according to the purport of the entire pleadings and the entire pleadings.
According to the above facts, the defendant is obligated to bear capital gains tax and local tax from the sale of this case in accordance with the agreement of this case. Thus, the defendant is obligated to pay to the plaintiff 4,246,440 won in total and 5% per annum under the Civil Act from January 1, 2020 to January 13, 2020, the delivery date of a copy of the complaint of this case, and 12% per annum under the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the next day to the day of full payment.
2. The Defendant asserts that the Plaintiff could not comply with the Plaintiff’s claim against the good faith principle and set off the amount of damages for the said Albling Work, even if not, inasmuch as the Plaintiff did not do so, in the public sale procedure with respect to the share of other equity right holders among the instant land, which was awarded a successful bid in advance of the receipt of the balance of the purchase price and the registration of ownership transfer.
However, the instant lawsuit goes against the good faith principle.
Since there is a lack of evidence to view that the Plaintiff is liable for damages against the Defendant for the same reason as the above assertion, the above assertion is rejected.
The following shall be the defendant.