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(영문) 수원지방법원 2018.05.25 2017나69915
부당이득금
Text

1. Of the judgment of the court of first instance, the part against the plaintiff corresponding to the subsequent order of payment shall be revoked.

The defendant.

Reasons

On December 31, 2005, B reported capital gains tax on the transfer of land outside C and seven parcels to the tax authority on the condition that there is no difference in transfer. On January 2, 2008, the Deputy Director of the Central Tax Office of Jungcheon District Tax imposed capital gains tax of KRW 7,700,815,340 (hereinafter “the capital gains tax of this case”) on January 31, 2008 on the ground that B’s return of capital gains tax was filed, and imposed capital gains tax of KRW 7,700,815,340 (hereinafter “instant capital gains tax”).

(Evidence A No. 1) Until now, B is in arrears with taxes of KRW 13,460,083,530 in total including the above capital gains tax, etc.

(A) On March 8, 2008 between the Defendant and the seven other, the Defendant and the said D (hereinafter “instant buyers”) were the seller, and the sales contract for the real estate (hereinafter “instant sales contract”) was formulated with the following terms and conditions (Evidence A3), and the said seller completed the registration of ownership transfer based on the instant sales contract for the instant building (hereinafter “instant transfer registration”). On April 3, 2008, the said seller completed the registration of ownership transfer for the Defendant on April 3, 2008.

(B) The subject matter of sale: E, M, N, and O-ground neighborhood living facilities (collective buildings) with two floors of the main roof of the underground floor No. 101 of Ischeon-si, M, and O, the steel mixed-gu, 537.3 square meters (hereinafter “instant building”) (427.8374/940 of each land above the site ownership right; hereinafter “the instant building”). The purchase price: 600 million won (the contract amount of KRW 40 million) shall be paid at the time of the contract, and the remainder of KRW 400,000,000 from the remainder of KRW 560,000,000, the rental deposit of KRW 50,000,000, and the remainder of KRW 110,000,000 after deducting from the remainder of the building acquired by the buyer upon succession, the Defendant agreed to purchase the instant building in cash under the name of the owner of the building and the instant trust agreement (hereinafter “Defendant”).

Accordingly, the Defendant, in March 8, 2008, at the G Judicial Scriveners Office located in the F of Echeon-si, in relation to the building of this case.

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