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(영문) 수원지방법원 안산지원 2017.01.11 2016가단55103
매매대금
Text

1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. The Defendants are married with each other, and the Plaintiff is the friendship of Defendant C.

B. On March 12, 1989, the Plaintiff, the Defendants, and the Plaintiff and Defendant C’s female fluorial D were divided into 17 square meters from March 12, 1989 to March 20, 199, F field 2,101 square meters, G field 83 square meters, H field 37 square meters, G field 87 square meters, G field 87 square meters, G field 433 square meters, K field 638 square meters, L field 1,580 square meters, M field 431 square meters (hereinafter “G land”), 6,344 square meters (1,920 square meters) into Plaintiff 90 square meters, Defendants 90 square meters, and D120 square meters, and registered the name with Defendant B.

Defendant B completed the registration of ownership transfer on G land on May 18, 1990 and May 21, 1990.

The Defendants sold 200 square meters out of G land to N, who is his father and wife.

C. On October 24, 2002, O, a parent of the Defendants, purchased a P Apartment No. 102, 402, and thereafter paid the sales price.

O entrusted the name of the Incheon apartment to the Plaintiff, and the Plaintiff completed the registration of ownership transfer on the Incheon apartment in its name on May 16, 2005.

O transferred KRW 50,00,000 to Q Q on November 30, 2007.

【Fact-finding without a dispute over the grounds for recognition, Gap evidence 1, Eul evidence 1-8, the purport of the whole pleadings

2. Summary of the parties' arguments;

A. Plaintiff 1) around November 2007, the Plaintiff sold 350 square meters out of G land to the Defendants, 210,000 won in total, 75,000,000 won in total, and 75,000 won in G land. However, the Defendants, when G land is registered in the name of Defendant B, should pay capital gains tax on behalf of Defendant B if it is transferred in the future. As such, the Defendants, upon transferring the land in the future, should pay capital gains tax on behalf of the Plaintiff. As such, the Defendants were to pay capital gains tax on the part of Defendant B [24,06,00 won in sale (210,000 won in sale - 19,000 won in purchase - 350 x 350] x 50,000 capital gains tax rate x 360 x 50,000 capital in the purchase price, were to be deducted from the Plaintiff and the Defendants were to exchange only the remainder amount between Incheon and Incheon.

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