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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On May 2, 2011, B sold 2,100,000,000 won to MBD and high-level Development Co., Ltd. (hereinafter “instant transferred land”) and received the purchase price. On May 17, 2011, B donated KRW 200,000,000 among the money received from the Defendant, who is the wife of B, as the said purchase price (hereinafter “instant donation”).
B. On August 17, 2011, in Suwon District Court Decision 2011Dhap386, Dongwon District Court Decision 2011Dhap386, B performed the registration procedure for transfer of ownership based on the division of property with respect to the apartment of this case, but the conciliation, including the content that the Defendant would acquire within the limit of KRW 250,00,00 as of August 17, 201 (hereinafter “instant division of property”), and accordingly, B completed the registration for transfer of ownership of the instant apartment of this case to the Defendant on September 27, 2011.
C. On September 1, 2011, the Director of the Statistics Korea: (a) decided and announced to B the transfer income tax of KRW 307,067,466 of the transferred land of this case as of September 30, 201; and (b) on November 1, 2013, a statement of reduction or exemption of transfer income tax was given.
Additional capital gains tax amounting to KRW 300,946,720 on November 30, 2013 was determined and notified on the grounds of shock, etc.
(hereinafter “instant capital gains tax”). [Grounds for recognition] The fact that there is no dispute, entry of Gap’s evidence Nos. 1 through 5, 7, and 12, and the purport of the whole pleadings.
2. The plaintiff asserted by the parties concerned. The plaintiff gave the gift of this case to the defendant and transferred the ownership of the apartment of this case on the ground of the division of the property of this case, causing excessive debts. The gift of this case and the division of the property of this case are excessive beyond the reasonable degree pursuant to the purport of Article 839-2(2) of the Civil Act, thereby undermining the rights of the general creditors. Thus, the gift of this case and the division of the property of this