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(영문) 서울서부지방법원 2015.06.11 2014가합39602
추심금
Text

1. The Defendant’s payment of KRW 68,208,146 to the Plaintiff is 5% per annum from November 29, 2014 to June 11, 2015, and the next day.

Reasons

1. Basic facts

A. On July 30, 2012, A entered into a special agreement with the Defendant to sell to the Defendant the land listed in the separate sheet (hereinafter “instant land”) for KRW 280,000,000 (hereinafter “instant sales contract”); and “The Defendant bears capital gains tax and taxes and public charges related to the sale and purchase of the instant land”

(hereinafter “instant special agreement”). B.

On August 9, 2012, the Defendant entered into an agreement with UPM Co., Ltd., Ltd., and Forest Speed Co., Ltd., on the new construction of D and religious facilities on the land level B, C and C, approximately KRW 5,000, including the instant land (hereinafter “instant project”). The Defendant entered into a project agreement with UPM, UP, and Forest Speed to jointly implement the instant project, and the Defendant entered into the agreement that “The settlement order of the instant project will preferentially execute land costs, construction costs, authorization and permission-related expenses, development charges, and other taxes and public charges.”

(hereinafter “instant business agreement”). C.

On August 13, 2012, the Defendant completed the registration of ownership transfer in the name of the Defendant with respect to the instant land pursuant to the instant sales contract.

A person who transfers land shall report to the head of the competent tax office within two months from the end of the month in which the transfer date of the tax base of transfer income calculated under the Income Tax Act belongs (Article 105 (1) 1, Article 94 (1) 1, and Article 92 (2), etc. of the Income Tax Act), an amount equivalent to 20/100 of the amount of tax to be paid as a report where a person liable for tax payment fails to report the tax base of national tax under the tax-related Acts by the statutory deadline for return (Articles 47 and 47-2 (1) of the Framework Act on National Taxes), and where a person liable for tax payment fails to pay a national tax by the deadline for payment under the tax-related Acts, the amount under

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