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1.(a)
A donation contract concluded between Defendant and B, between KRW 727,00,000 on March 28, 2013, and KRW 9,592 on November 12, 2014.
Reasons
1. Facts of recognition;
A. B entered into a sales contract on January 22, 2013 with a farming company, as well as 2.137 million won in the purchase price (220 million won in the contract amount, an intermediate payment of which is KRW 860 million on February 28, 2013, and a balance of KRW 1.057 million on March 28, 2013, and received all the purchase price (hereinafter referred to as “the purchase price in this case”) from a farming company, which carried out the same platform.
B received on March 28, 2013 the balance of this case in the face value of KRW 1.057 million, and re-issued the said check with nine copies of KRW 100 million check, KRW 15,000,000, KRW 1500,000, KRW 7000,000, KRW 727,000,000, the check was deposited with the account in the name of the Defendant, which is his father, or delivered by the Defendant’s endorsement, or re-issued with a small amount of check, including KRW 1.0,00,000, KRW 1,000,000, KRW 700,000, KRW 727,000.
B. B did not report the transfer income tax pursuant to the above sales contract to the Plaintiff-affiliated Tax Office, and on April 2, 2015, the Director of the Incheon District Tax Office notified B of the payment of KRW 973,363,830 of the transfer income tax belonging to the year 2013 until April 30, 2015, but B did not pay the said transfer income tax.
As of the date of closing argument of this case, capital gains tax in arrears of B is KRW 1,212,81,220.
C. B acquired the ownership of the real estate listed in the list (attached Form 1) on April 15, 2013, and completed the registration of ownership transfer to the Defendant on November 14, 2014 on the ground of the donation made on November 13, 2014, as the receipt of the Yongsan District Court’s receipt of the Yongsan District Court’s receipt No. 36897.
In addition, B acquired the ownership of the real estate listed in the list (attached Form 2) on March 18, 201, and on November 18, 2014, after acquiring the ownership of the real estate listed in the list, on November 13, 2014, the Defendant (hereinafter collectively referred to as “each of the instant real estate” in the attached Tables 1 and 2, and “the gift contract of each of the instant real estate” in total.