A. (i) The director of the tax office of Jung-Eup under the Plaintiff’s control found that the report of value-added tax on the sales of used machines among the details of the report of value-added tax filed by the entrepreneur B was omitted, and on April 15, 2016, the value-added tax was corrected and notified to KRW 162,71,72 as the due date for payment. B did not pay KRW 35,183,950 out of the corrected value-added tax.

[The value-added tax (hereinafter “instant value-added tax claim”). Doshe also found that B committed an excessive error in the acquisition value in connection with the three real estate transactions held in the year 2015 in relation to B’s real estate transactions held in relation to B, while making a preliminary return of transfer income tax, and notified B of the payment of KRW 689,313,880, capital gains tax omitted until June 30, 2016. However, B did not pay the total of KRW 767,895,610, including capital gains tax and additional charges therefor.

(hereinafter referred to as "transfer income tax of this case") b.

On October 22, 2015, B purchased each real estate listed in the separate sheet No. 1 from the auction procedure and completed the registration of ownership transfer, and on March 15, 2016, sold the purchase price to the Defendant, who is a type of sale, at KRW 254,00,000 (hereinafter “the First Sale Contract”), and completed the registration of ownership transfer on March 23, 2015.

B purchased real estate listed in the separate sheet No. 2 on July 27, 2015 at the auction procedure and completed the registration of ownership transfer on July 30, 2015, and thereafter, on March 15, 2016, determined and sold the purchase price at KRW 5,500,000 to the Defendant (hereinafter “instant secondary sales contract”) and completed the registration of ownership transfer on March 24, 2015 as stated in the Disposition No. 2-B.

C. The details of B’s active and negative properties at the time of entering into the sales contract Nos. 1 and 2 of this case are as follows, except the value-added tax of this case and the transfer income tax.