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1. The Defendant shall pay to the Plaintiff KRW 243,568,280 and the interest rate of KRW 12% per annum from July 11, 2019 to the date of full payment.
Reasons
1. Facts of recognition;
A. On December 26, 2006, the Plaintiff and the Defendant purchased 2958 square meters prior to Pyeongtaek-si Co., Ltd. (hereinafter “instant real estate”) and assumed half of the purchase price, and completed the registration of ownership transfer in the Plaintiff’s sole name on December 28, 2006.
B. The instant real estate was sold at a voluntary auction on May 10, 2016, and the ownership transfer registration was made to D on May 19, 2016.
C. The Plaintiff and the Defendant assumed half of the capital gains tax, local tax, aggregate land tax, and additional costs on the instant real estate. The Defendant prepared a performance memorandum as follows, and certified by a notary public on July 25, 2018 as the Ministry of Justice No. 639, E Law Firm, etc.
The defendant, the defendant, and the defendant shall purchase the real estate of this case by investing 1/2 shares on December 28, 2006, respectively. The defendant shall execute the following:
1. A/2 of the transfer income tax (including KRW 40 million and subsequent additional charges) and local tax (including KRW 41 million and subsequent additional charges) arising from the sale of the instant real estate shall be borne by 1/2.
3. The Plaintiff shall be paid KRW 5 million out of the aggregate land tax of 10 million already paid to the instant real estate.
4. A/2 of the additional costs incurred in direct connection with the instant land (such as litigation costs) shall be borne.
5. The implementation dates under the above paragraphs shall be until December 30, 2018.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3 through 7, the purport of the whole pleadings
2. According to the above facts of recognition, on July 25, 2018, the defendant agreed to pay to the plaintiff 1/2 of the transfer income tax (including 400 million won and subsequent additional dues), local tax (including 41 million won and subsequent additional dues), additional expenses (including litigation expenses, etc.), and 5 million won out of the aggregate land tax already paid by the plaintiff until December 30, 2018. Meanwhile, according to the respective statements in subparagraphs A through 7, the real estate of this case is concerned.