2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

A. The Plaintiff’s taxation claim establishment 1) C: (a) on March 26, 2010, received from F the amount of KRW 1,69 square meters in Nam-si, Namyang-si, Gyeonggi-do; (b) sold the amount of KRW 1,260,000,000 in purchase price; and (c) on March 26, 2010, the agricultural bank account in his/her name received KRW 400,000,000 on April 26, 2010; and (d) received KRW 340,000,000,000 each on May 25, 2010; and (e) received the balance of KRW 340,000,000 as a check issued on June 25, 2010; and (e) did not file a registration of ownership transfer for the said land to F on September 17, 2010.

Accordingly, on April 1, 2015, the director of the tax office of the North Mine District under the Plaintiff-affiliated District Tax Office notified C to pay the transfer income tax resulting therefrom (hereinafter “the transfer income tax of this case”) by April 30, 2015, but C did not pay it by the date of the closing of the party trial. However, as of October 4, 2016, C’s arrears in the transfer income tax of this case is KRW 794,839,090.

B. C’s kinship and monetary payment 1) Defendant A is the spouse of Defendant C, and Defendant B is the children of Defendant C. C. 2) The above.

A. (1) As referred to in paragraph (1), the sales amount received as Nonghyup account or check was divided into two national bank accounts under the name of the principal, and on June 30, 2010, KRW 800,000,000 out of the above deposit amount was transferred to another national bank account under the name of the principal. (3) On August 30, 2010, C cancelled the above national bank account (Account Number:P) at a point without the national bank, and transferred KRW 701,325,406 out of the cancellation amount of KRW 801,325,406 to the national bank account under the name of the defendant A (Account Number: D; hereinafter referred to as the “instant account”), 10,000,000,000 to the national bank account under the name of the defendant B (hereinafter referred to as the “instant account”); and (4) each of the instant accounts was transferred to each of the instant accounts (hereinafter referred to as “each of the instant accounts”).

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 through 6, 10, 11, 14, Eul evidence Nos. 1 and 2 (including serial numbers), the purport of the whole pleadings.