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1. The Defendant is the Jeju District Court No. 68508, Nov. 10, 201, which received on November 10, 2010.
Reasons
1. Basic facts
A. On August 17, 2010, the Plaintiff asserted that the sales price is KRW 190 million based on the sales contract attached to the certificate No. 2 (registration right) as to the sales amount of KRW 3800,00 (hereinafter “Plaintiff’s share”) among the real estate listed in the separate sheet (hereinafter “the instant real estate”) on August 17, 2010, based on which the Defendant claimed that the sales price is KRW 300,000,000,000, based on the sales contract attached to the certificate No. 2 (registration right). However, in full view of the results of the market price appraisal in the witness D’s testimony, the said sales contract appears to be an “catus contract” prepared by reducing the sales price in order to reduce the transfer income tax, and the actual sales
A. On August 18, 2010, the Defendant entered into a sales contract with the Defendant to sell capital gains tax (hereinafter “instant sales contract”) on the condition that the Defendant bears to the Defendant, and received KRW 30 million as down payment from the Defendant and completed the registration of transfer of ownership as stated in the purport of the claim regarding the said Plaintiff’s share (hereinafter “instant transfer of ownership”).
B. On October 1, 2010, the Defendant purchased all of the above shares from C holding 207/407/407/407/407/10 of the remaining shares except for the Plaintiff’s shares (hereinafter “C shares”) with respect to the said shares in KRW 20 million, and completed the registration of ownership transfer in the name of the Defendant as the Jeju District Court No. 6070 on October 5, 2010.
C. After completing the registration of transfer of ownership as above, the Defendant completed the registration of creation of a superficies (hereinafter “registration of superficies”) under Article 68509 of the Act, which was received on November 10, 2010 from the Seogsan Agricultural Cooperative on the instant real estate by the court No. 68508, Nov. 10, 201 (hereinafter “the registration of creation of a superficies”) and the registration of creation of a superficies under Article 68509 of the Act, which was received on the same day from the same court (hereinafter “the registration of superficies”).