사해행위취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. Around February 26, 2013, B entered into a sales contract (hereinafter “instant sales contract”) with D as a broker of C, with the content of selling the building volume of 349.9m2 and 112.5m2 and 86.1m2 housing units of 2nd floor (hereinafter “instant real estate”).
B. On August 30, 2013, B filed a preliminary return of capital gains tax on the premise that the transfer value of the instant real estate was KRW 870 million, and the neighborhood living facilities of the first floor of the instant real estate were used for residential purposes, by applying the non-taxation of capital gains tax on one house for one household.
C. After examining B’s report on capital gains tax from August 11, 2014 to August 30, 2014, the Plaintiff confirmed that the first floor of the instant real estate was not used for a residential purpose, and notified B of capital gains tax of KRW 93,934,080 for the portion of the transfer of the first floor neighborhood living facilities of the instant real estate on November 30, 2014 on November 30, 2014. However, B did not pay capital gains tax of KRW 110,278,50, including the additional charge, until the instant lawsuit is filed.
(hereinafter the Plaintiff’s above taxation claim (hereinafter “instant taxation claim”). D.
B, as shown in the attached list, between March 23, 2013 and June 25, 2013, B, by directly remitting KRW 200,005,150 to the Defendant or remitting it to the Defendant F, as indicated in the attached list, donated the amount equivalent to the above amount to the Defendant.
(hereinafter “instant donation”). E.
B) On February 2, 2016, by forging a power of attorney, sales contract, etc. using the seal of B, B, and asserting that C and D filed a preliminary return of capital gains tax with the transfer value of the instant real estate at KRW 870 million, not by the actual transfer value. A and D filed a complaint for fraud, fabrication and use of private documents, and a charge of violating the Licensed Real Estate Agents Act. However, only C were prosecuted for violating the Business Affairs of Licensed Real Estate Agents and Report of Real Estate Transactions Act, and a fine of KRW 2 million was imposed against C.