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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
Reasons
1. Facts of recognition;
A. 1) B, on September 20, 2012, the Plaintiff’s taxation claim against B, etc., is established: (a) Gangseo-gu Busan Metropolitan Government C, 1,485 square meters and 6,942 square meters of Gangseo-gu, Busan Metropolitan Government D, Busan Metropolitan Government (hereinafter “1 real estate”).
A) B sold KRW 530,000,000 to E and received the payment thereof. In addition, B, on November 19, 2013, owned by it, is a building of KRW 112.1 square meters in Jung-gu, Busan, and H 43 square meters in volume and a building of KRW 43 square meters in volume (hereinafter “second real estate”).
(2) Although the head of Seosan Tax Office under the Plaintiff issued a notice of payment of each transfer income tax in relation to each sale of the first real estate (payment notice January 8, 2014) and the second real estate (payment notice January 2, 2015) to B, he/she does not pay it. The date of establishment of each tax claim against B, the amount of the claim at the time of establishment, and the details of the national tax delinquency in B as of July 1, 2016, which the Plaintiff had against B, are as listed in the following table.
Notice of the due date for payment of the tax amount due to which the tax obligation to revert belongs, shall be made on September 30, 2012, 2012:
B. B, such as B’s dispositive act, transferred the remainder of KRW 943,800,000 from the building B’s transfer to the deposit passbook in the name of B on January 2, 2014, immediately transferred KRW 570,000 to I, a creditor, the female and the creditor of B. Then, the mother of B, remitted KRW 150,000 to the Defendant, who is the mother of B (hereinafter “instant money”), and thereafter, the amount of KRW 324,045,127 remains in the deposit passbook in the name of B.
C. B’s property status: (a) around January 2, 2014, there was no particular asset other than KRW 324,045,127, in the balance of the deposit passbook under the above B’s name.
[Reasons for Recognition] Facts without dispute, Gap's statements in Gap's 2, 3, 5, and 7 (each number is included; hereinafter the same shall apply) and the purport of the whole pleadings.