Notably, at the time of signing the deposit contract in early February 2019, C. had not yet been allocated the land and was not legally eligible for transfer. Under the agreement, N. paid a deposit of VND50 million (equal to the transfer price) and committed to paying taxes once notified by state authorities. Believing that C. breached the deposit contract, N. filed a lawsuit requesting the court to compel C. to transfer the land as agreed. In case of non-performance, she would have to refund the VND50 million deposit and pay a deposit penalty of VND950 million, totaling VND1 billion. According to C., the VND50 million was given by N. to her younger brother, Nguyen Van Ch., and Ch.
