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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The following facts can be acknowledged in full view of the whole purport of the pleadings in each entry in Gap evidence Nos. 1 to 9, Eul evidence No. 1 and 2 (including several numbers), unless there is a dispute between the parties, or in full view of the purport of the whole pleadings:
The plaintiff completed the marriage report between B on May 24, 1984.
B. On July 30, 2009, B: (a) each real estate listed in the [Attachment Nos. 1 through 4 (hereinafter “C factory”); (b) each real estate listed in the [Attachment Nos. 5 and 6 (hereinafter “D”) and each real estate listed in the [Attachment Nos. 7] were assigned to the Plaintiff, and issued to the Plaintiff.
C. On September 2, 2009, the Plaintiff: (a) entered into a gift agreement under which B donated C factories to the Plaintiff; (b) on the same day, the Plaintiff filed an acquisition tax return with the Defendant along with the above gift agreement.
In addition, on September 4, 2009, the Plaintiff prepared a contract under which B donated D stores to the Plaintiff between B and B, and filed an acquisition tax return with the Defendant on the same day along with the above contract of donation.
E. The Plaintiff and B completed the report of divorce on September 17, 2009.
F. The Plaintiff received acquisition tax payment notice from the Defendant, and paid acquisition tax of KRW 2,959,070 on September 17, 2009 and KRW 30,513,050 on D stores, respectively.
(g) In general, each of the above acquisition taxes (hereinafter “each of the above acquisition taxes”). The Plaintiff asserted that B agreed on October 19, 201 to transfer the ownership of each of the real estate listed in the separate sheet to B as the former Jeju District Court 201Gahap6150 on October 19, 201, and that B agreed on July 30, 2009 that the ownership of each of the real estate listed in the separate sheet was transferred to the Plaintiff on the ground of division of property, and sought implementation of the procedure for transfer registration based on the property division agreement with respect to each of the above real estate.