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1. The judgment of the first instance, including the preliminary claim added at the trial, shall be modified as follows:
Defendant B.
Reasons
1. Basic facts
A. B entered into a sales contract with D on January 24, 201, whereby B sold land and buildings on its ground (hereinafter “instant real estate”) to KRW 1,540,000,000 in Jeonjin-gu, Seoul Special Metropolitan City (hereinafter “instant real estate”), which is one’s own ownership, and completed the registration of ownership transfer on February 22, 201.
B. Accordingly, although B had a duty to pay capital gains tax from the sale as of February 28, 201, as of February 28, 201, B did not report and pay such capital gains tax, and the head of the North Korean tax office under the Plaintiff’s control determined and notified B of capital gains tax of KRW 365,490,590 as the due date for payment on February 29, 2012.
C. Nevertheless, as of July 2013, B did not pay the capital gains tax by the above payment deadline, B had 402,931,810 won including the additional dues (hereinafter “instant tax claim”).
On the other hand, B transferred KRW 50 million, which is the date of the contract, as the down payment for the sale and purchase of the instant real estate from D, and KRW 100 million on January 25, 201, which is the following day, to the intermediate payment, and transferred KRW 19,987,600, to the Defendant’s deposit account, which is the first day of February 7, 2011, and remitted KRW 34,297,446, respectively, to the Defendant’s deposit account, which is the first day of February 7, 2011.
E. In addition, B received KRW 530 million from D on February 22, 2011 as part of the balance, and transferred KRW 30 million to C’s deposit account on the same day, and KRW 130 million to the Defendant’s deposit account on February 25, 2011 (hereinafter “second-aid”). On August 22, 2011, B received the remainder of KRW 150 million from D and remitted the remainder of KRW 151,720,000 from D to the Defendant’s deposit account on the same day, and then remitted KRW 149,170,000 from D to the Defendant’s deposit account (hereinafter “third-aid”).
[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 5, 12, and Eul evidence 11 (including each number; hereinafter the same shall apply).