Among each gift contract entered into between the Defendant and B, each of the following: < Amended by Presidential Decree No. 2462, Jun. 17, 2013; Presidential Decree No. 24624, Jun. 20, 2013; Presidential Decree No. 24543,

A. B, on June 14, 2013, paid to C KRW 1,050,00,000 for the purchase price of KRW 1,050,00,000 for the amount of KRW 2,112 square meters (hereinafter “instant real estate”), and completed the registration of ownership transfer with respect to the instant real estate to C on July 15, 2013, including the repayment of KRW 613,656,980,00 for the collateral security obligation to the YY and the YYYYY, established by the Defendant as the debtor from June 14, 2013 to July 15, 2013. < Amended by Act No. 11918, Jul. 15, 2013>

B. On December 5, 2014, the director of the tax office under the Plaintiff-affiliated Tax Office decided and notified the payment deadline on December 31, 2014 to pay capital gains tax of KRW 472,854,390 for the year 2013.

However, B did not pay the above payment by the above payment deadline, and thus, B is delinquent in totaling KRW 572,153,770, including additional dues of KRW 9,29,380, April 18, 2016, which is close to the date of closing the argument of the instant case.

C. Meanwhile, in receiving the sales price of the instant real estate, B transferred KRW 436,343,020 from C to his/her own account as KRW 3,770,00 on June 17, 2013, and KRW 70,000 on June 20, 2013, and KRW 10,000,000 on July 3, 2013 to his/her own account, and KRW 613,656,980 on July 15, 2013, to the Defendant’s account.

The Defendant donated the total amount of KRW 697,426,980 out of the purchase price (= KRW 70,770,000,000 KRW 10,000,000, KRW 613,656,980) to the Defendant by making a repayment of the collateral security debt, as described in the claim.

(hereinafter referred to as "each of the above donations" shall be deemed as "each of the donations of this case," / [based on recognition] without dispute, Gap evidence Nos. 1 through 20, Eul evidence Nos. 2 and 3, and the purport of the whole pleadings.

2. Determination as to the cause of action

(a) the existence of the preserved claim 1 tax liabilities shall be subject to taxation as determined by law;

If a case is satisfied, it is naturally established by the tax authority or the taxpayer's special act for the establishment of the tax liability.