A. On May 8, 2001, the Plaintiff’s type C borrowed the Plaintiff’s name, received a building indicated in the attached Form D and E (hereinafter “instant building”) from the Plaintiff and C joint names, and completed the registration of ownership transfer in the Plaintiff’s name on September 13, 2002.

B. C on March 14, 2003, sold the instant building to F (hereinafter “the instant sale”) and accordingly completed the registration of ownership transfer under F on April 15, 2003.

C. The competent administrative agency ordered the Plaintiff to pay KRW 176,368,326 of capital gains tax on November 6, 2013 and KRW 18,589,210 of local income tax on March 1, 2014 on the ground that the Plaintiff, who was a registered titleholder of the instant building at the time of the instant sale, filed a false report on the purchase price.

On March 20, 2014, the Defendant, who is the Plaintiff, had to pay taxes, such as capital gains tax and resident tax, which were originally incurred in the course of sale and purchase of the instant case between the Plaintiff and the title truster C. However, since the competent administrative agency ordered the Plaintiff, the title truster C to pay the said taxes, the Defendant, who is the Plaintiff’s wife, agreed to pay the said taxes in full (hereinafter “instant agreement”).

E. The sum of taxes, such as capital gains tax, local income tax, and additional charges, that the Plaintiff is obligated to pay according to the instant transaction is KRW 199,825,290.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 8, purport of the whole pleadings

2. According to the above facts of recognition as to the cause of the claim, the Defendant is obligated to pay the Plaintiff the above KRW 199,825,290 and the damages for delay calculated at the rate of 20% per annum from October 29, 2014 to the day of full payment, which is the day following the delivery date of the original copy of the payment order, pursuant to the instant agreement.

3. According to the conclusion, the plaintiff's claim of this case is reasonable.