Selling mobile apps

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Good day great need of advice.
A year ago I wrote my first app for Android. But it so happened that from a misunderstanding of many issues it has a lot of problems. Fix which not have the time, and then come to understand that it is necessary to rewrite from scratch. Time on this business for a long time was not.
Now I was contacted by a Korean distributor and offered me to sponsor the adaptation of the application for Korah, and they will take over distribution there, because they do not have the Android Market.
But in the end we agreed to sell exclusive rights to the app (now trasem the issue price). Me, this point is completely satisfied.

But had a few questions, because no experience in this at all:
1. Whether to bother to pay taxes. (the amount less than 5000$)
2. How to send each other documents? (do I need to bother and send the originals by mail)
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2 Answers

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It is not necessary.
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Can you briefly describe what problems you are in the end realized such that it has led to the need to rewrite the app?
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