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(영문) 대구지방법원 2015.07.14 2015구합426
종합소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On March 5, 2003, the Plaintiff entered into a real estate sales contract that sells a building of 372.9 square meters and a building of 372.9 square meters owned by the Plaintiff (hereinafter “the instant real estate”) to B for a price of KRW 2.975 million. The Plaintiff agreed to the effect that “the amount of KRW 400 million out of the amount was set up as a collateral security to the Plaintiff, which is the lower court of the establishment registration of a neighboring mortgage over the financial right, and KRW 100 million was repaid at the time of completion of the surrender of the Plaintiff’s residential area, and KRW 30 million was paid to the Plaintiff at the maturity of two years from the scheduled date of the remainder payment.”

B. From October 2, 2003, from B on October 2, 2003, “30 million won (hereinafter “first loan”) cash custody certificate and “100 million won cash custody certificate” with the following contents as joint and several sureties guaranteed the obligations based on each cash custody certificate.

The cash custody certificate (O. 2, 2003) shall be KRW 300 million per day (30 million): Provided, That the monthly interest shall be KRW 4 million, and when the amount of the credit is KRW 200 million due to partial repayment, the monthly interest shall be KRW 2 million.

(2) Until the amount of credit is fully repaid, the current residential housing in Daegu-gu shall be free of charge.

Cash Storage Certificate (O. 2, 2003) No. 100 million won (O. 2, 2003), but the custody of claims by the time of termination of the establishment of the pledge right of Cho Jong Mutual Savings Bank located in Daegu Metropolitan City until the termination of the pledge right, and the cash Storage Certificate also becomes invalid when the pledge right due to the collection of the amount

C. B terminated the right of pledge on the claim for time deposit of KRW 100 million in a mutual savings bank B, and on January 6, 2004, the Plaintiff prepared a loan certificate of KRW 100 million (hereinafter “second loan”) in lieu of the above loan certificate and delivered it to the Plaintiff. The Defendant jointly and severally guaranteed the debt of KRW 100 million in accordance with the above loan certificate.

The monthly interest rate of KRW 100,000,000 per day ( January 6, 2004) shall be paid in two copies.

(2)

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