1. The contract between the Defendant and B on the transfer of the right to sell real estate recorded in the separate sheet entered into on March 20, 2015 between the Defendant and B is 947,835.

1. Basic facts

A. B on September 28, 2012, transferred the real estate of Pyeongtaek-si and eight parcels (hereinafter “C real estate”) to Daesung-si Co., Ltd., and in return, obtained the right to sell each of the real estate listed in the separate sheet (hereinafter “instant commercial building”) from Daesung-si Co., Ltd. (hereinafter “C real estate”).

B. (1) On November 30, 2012, B filed a preliminary return on capital gains tax on real estate C with the head of Pyeongtaek-si Tax Office under the Plaintiff’s control, but did not pay it. On February 7, 2013, B notified B of KRW 674,464,030 of capital gains tax on February 28, 2013. B (2) on January 25, 2013, B reported the second value-added tax on D hotels that it operated, but did not pay it.

On February 1, 2014, on April 11, 2014, the head of Pyeongtaek District Tax Office notified the payment deadline to B of KRW 217,020 of value-added tax.

3) The amount in arrears of capital gains tax that was not paid by B at the time of the instant lawsuit is KRW 947,611,870, including the additional dues; the amount in arrears of value-added tax is KRW 223,530,00, including the additional dues, totaling the amount in arrears is KRW 947,835,40 (i.e., value-added tax amounting to KRW 947,61,870) (hereinafter “instant tax claim”).

(c) On March 20, 2015, B entered into a contract for the transfer of the right to sell the instant commercial building to the Defendant, who is the spouse (hereinafter “instant contract for the transfer of the right to sell”).

(D) On April 20, 2015, the sales right (value of KRW 2,447,303,00) on the instant real estate as of March 20, 2015, which is the date of the contract for the transfer of the sales right, was the sole positive property B. [Grounds for Recognition] The fact that there is no dispute, Party A’s entries in subparagraphs 1 through 5, 7, 8, Nos. 1, 2, 2, and 2 (including the virtual number, and the purport of the entire pleadings) are as follows: (a) the sales right on the instant real estate as of March 20, 2015, which is the date of the contract for the transfer of the sales right.

2. The assertion and judgment

A. A taxation claim on the existence of a preserved claim shall be the tax base.