사해행위취소
1. The judgment of the first instance is modified by the exchange of claims in this court as follows. A.
Defendant B.
1. Basic facts
A. The Plaintiff’s tax claim 1 against B) The Plaintiff’s father, B, on September 24, 2012, is the Plaintiff’s 826 square meters and 827 square meters prior to Simsan-si (hereinafter “1 land”).
(2) B sold KRW 45,600,000 to F on September 25, 2012 and completed the registration of ownership transfer on the land No. 1 on November 2012, 2012. B sold KRW 45,600,000 to F on September 25, 2012 and completed the registration of ownership transfer on the land No. 20 on November 20, 2012.
(3) B) On December 18, 2012, 2012, the Korea Rail Network Authority: (a) 53 square meters in the first return to the Korea Rail Network Authority in Busan Metropolitan City (hereinafter “third land”).
B sold 10,38,000 won, and completed the registration of ownership transfer for the third land from December 2012 to May 2013, 2013, B submitted a statement of tax base return and payment statement stating that capital gains tax should be reduced or exempted in accordance with Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act because land 1, 2, and 3 falls under one of the self-owned farmland for eight years from May 2012.
5) On June 1, 2014, the head of Seogu District Tax Office denied the above application for reduction or exemption on the grounds that B did not reside at the seat of the land 1, 2, and 3 and did not do so, and notified that B would pay KRW 303,357,210 in total of capital gains tax and additional tax by June 30, 2014. (6) As of May 2, 2018, the sum of capital gains tax and its additional tax that B must pay to the Plaintiff is KRW 479,910,800.
B. B donated KRW 20,00,000 from F on October 30, 2012 to M, who was paid KRW 200,000 as an intermediate payment of the purchase price of the second land, and on January 4, 2013, B donated KRW 120,000,000 to M, who is his/her father, as listed below No. 1 and No. 2 as shown in the following table, and donated KRW 120,00,000 to M, who is his/her father. B received KRW 215,60,000,000 from F on November 20, 2012 as the remainder of the purchase price of the second land, and donated KRW 15,00,000 to M, who is his/her husband, as his/her husband, as of March 4, 2013.