사해행위취소
1. A gift agreement concluded on November 15, 2013 between B and the Defendant shall be revoked within the limit of KRW 180,000,000.
2...
1. Evidence 【Evidence】1 through A13, A14-1, 2, 1-1, 2-2, and the purport of the whole pleadings;
A. The Plaintiff’s taxation claim 1) B is as follows: (a) C, D, etc. on September 30, 2013; and (b) 1384 square meters before Young-gu, Suwon-si, Suwon-si (hereinafter “instant land”).
(2) On September 30, 2013, the sales contract was concluded with respect to KRW 2.24 billion (in the event of a contract, KRW 192 million in the intermediate payment, KRW 180 million in the intermediate payment, KRW 180 million in the intermediate payment, and KRW 1.88 billion in the remainder, KRW 1.88 billion in the payment on November 15, 2013) to sell the instant land to C, etc., and the sales contract was concluded to sell the instant land to C, etc., with respect to KRW 2.2 billion in the purchase price, KRW 60 million in the purchase price (in the event of a contract, KRW 92 million in the intermediate payment, KRW 1.8 billion in the remainder, KRW 58 million in the payment on December 2, 2013) and KRW 292 square meters in the Yeongdeungpo-gu, Suwon-si, Suwon-si, and KRW 81,000,00 in the instant housing, etc.).
3) On November 19, 2013, B completed the registration of ownership transfer with respect to the instant land and housing, etc., which is the sole property of B, under the purchaser’s name. (4) B reported capital gains tax by deeming the instant housing, etc. as one house for one household exempt from capital gains tax on December 31, 2013. On the same day, B reported capital gains tax on the instant land as KRW 562,675,210, but did not pay capital gains tax on the said land, and the Plaintiff-affiliated Tax Office notified B of the payment deadline by setting the capital gains tax payment period of KRW 573,816,180 as of April 30, 2014.
5) On August 12, 2014, the head of the tax office of the same orchard reviewed the report of non-taxation on one house for one household, and subsequently corrected and notified the payment deadline of KRW 158,386,430 on August 31, 2014, on the ground that it does not fall under it. 6) B of capital gains tax and comprehensive real estate tax on the instant land and housing are as follows:
The amount of comprehensive real estate holding tax, the notice of which belongs to the due date of notification of the date of establishment of the tax item, shall be the amount of comprehensive real estate holding tax on November 16, 2013, January 15, 2013; < Amended by Act No. 12183, Jan. 15, 2014; Act No. 12183, Nov. 30, 2013>