beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. The facts falling under any of the following subparagraphs may be found either in dispute between the parties or in full view of the purport of the entire pleadings in each entry in Gap evidence Nos. 1 to 11, and Eul evidence No. 1 to 7:
B’s national tax liability (1) B, March 7, 1996, acquired C Apartment 114 Dong 1402 to 176,711,111 on 176, Gangnam-gu Seoul Metropolitan Government, and did not report the transfer income tax even though the transfer gains amounting to KRW 671,08,889 on 852,00,00 on 2 April 2, 2008.
(2) On June 30, 2010, the director of the Samsung District Tax Office notified B of the taxation of KRW 443,876,161 and the same year.
8. B issued a payment notice on the 31th of the same month for the capital gains tax of KRW 443,876,161 (additional tax of KRW 66,858,888 for unfaithful payment of the determined tax amount of KRW 334,29,444,444) to B, and B sent a payment notice on the 31st of the same month;
9. The above tax notice was received.
(3) Meanwhile, on August 1, 2010, the head of Samsung Tax Office determined the tax base and tax amount of securities transaction tax for occasional installments on August 1, 2010 on the same month.
3. A tax notice to B to pay KRW 443,290 (i.e., the principal tax of KRW 430,380,000) was sent by registered mail. Around that time, the said tax notice was served to B.
B. In order to secure the claim against B on September 17, 2010, the Industrial Bank of Korea (1) obtained, on September 17, 2010, registration of the establishment of a neighboring mortgage with the maximum debt amount of KRW 360,000,000 from Jung-gu Incheon Metropolitan City (hereinafter “instant real estate”) owned by B, Jung-gu, Incheon Metropolitan City (hereinafter “the instant real estate”).
(2) With respect to the instant real estate, the registration of seizure was completed on October 20, 201 by Jung-gu Incheon Metropolitan City, the holder of the right, and the registration of seizure was completed on April 10, 2013 by Samsung Tax Office. The Industrial Bank of Korea filed an application for voluntary auction against the instant real estate based on the foregoing collateral security around May 2013.