(영문) 의정부지방법원 2018.12.06 2018나3442

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(영문) 의정부지방법원 2018.12.06 2018나3442

세금 등 반환

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1. All of the plaintiff's claims that are changed in exchange at the trial are dismissed.

2. The Plaintiff’s total costs of litigation.

Reasons

1. Basic facts

A. On June 13, 200, the Plaintiff donated 5,554 square meters of E forest land (hereinafter “instant real estate”) from D, his father on the following day, and completed the registration of ownership transfer on the said real estate on June 14, 200.

B. On May 9, 2015, the Plaintiff entered into a contract with the Defendant to sell the instant real estate (hereinafter “instant sales contract”). At the time, the sales contract was entered into two copies (No. 3 and No. 4).

Each of its major points

Details are as follows:

A sales contract for the certificate No. 3: KRW 235 million shall be paid and received at the time of the contract and the intermediate payment of KRW 35 million shall be paid and received at the time of the contract. The intermediate payment of KRW 100 million shall be paid on June 12, 2015.

Any balance of KRW 100 million shall be paid in July 10, 2015.

The seller's share in the real estate of this case, which exists in the special agreement of this case, is transferred to the seller.

The period shall be from May 12, 2015 to July 10, 2015.

A transfer of name shall be made in the presence of a certified tax accountant after a prior return is made.

A sales contract for the certificate No. 4 of this Act: KRW 100 million shall be paid and received at the time of the contract. The remainder KRW 90 million shall be paid and paid on July 10, 2015.

The seller shall have the same disability cycle from May 12, 2015 to July 10, 2015.

C. On May 9, 2015, the Defendant paid to the Plaintiff the sum of KRW 35,00,000,000 as down payment, the sum of KRW 100,000,000 as part payment on June 11, 2015 and the sum of KRW 12,00,000 as of June 11, 2015, and the remainder amount as of July 10, 2015, respectively. The Plaintiff demanded the Defendant to pay the transfer income tax on the total purchase price of KRW 235,00,000, and failed to implement the registration procedure for ownership transfer under the instant sales contract.

1. The Defendant primarily sought the implementation of the procedure for the registration of ownership transfer against the Plaintiff, and the Defendant shall pay the Plaintiff KRW 235,000,000 in the purchase price.

However, the purchase price shall be 100,000.

유사 판례

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