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A. On April 3, 2009, B sold land C and D to E in original cities, and on May 31, 2010, B made a preliminary return of capital gains tax to the head of the original tax office under the Plaintiff’s control.

If B underreporting the transfer income tax, on December 1, 2014, the head of the original tax office notified B of the payment deadline on December 31, 2014 to additionally pay the transfer income tax of 98,332,400 won reverted to December 31, 2009.

B Until the closing of argument in the instant case, B did not pay the said capital gains tax amounting to KRW 98,332,400 and additional KRW 13,569,790 (hereinafter “instant tax claim”) totaling KRW 111,902,190 (hereinafter “instant tax claim”).

B. On December 31, 2014, B sold the purchase price of KRW 5868 square meters in Hanju-si, one of which he owned, to G by setting the purchase price of KRW 200,000,000. On January 8, 2015, B completed the registration of transfer of ownership on the ground of sale on December 31, 2014.

C. B, on January 8, 2015, sold the purchase price to the Defendant at KRW 250,00,000 (hereinafter “instant sales contract”); and on January 16, 2015, the registration of ownership transfer was completed on the ground of sale on January 8, 2015 by the Defendant.

B on December 20, 2010, Defendant H borrowed KRW 100,000,00 from the member credit cooperative, and the real estate in this case was registered as a collateral cooperative for the debtor, H, and members of the right to collateral security in order to secure the loan.

On January 27, 2015, the Defendant assumed 100,000,000 won as collateral by the above-mortgage instead of paying a part of the purchase price of the instant sales contract, and as a result, the obligor of the above-mortgage was changed to the Defendant.

E. At the time of the instant sales contract, B’s active property is not only KRW 7,383,00,000 deposited in the account of the original state agricultural cooperative.