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1. The judgment of the court of first instance is modified as follows.
With respect to the real estate listed in the separate sheet No. B and the defendant
Reasons
1. Basic facts
A. The Defendant related to the parties is the wife B, and B is the representative director of D Co., Ltd. located in Eunpyeong-gu Seoul Metropolitan Government (hereinafter “D”).
D was opened on June 27, 2002 and closed on December 15, 2010.
B. The head of the Seoul Western District Tax Office found that D omitted sales in the year 2008 ( January 1, 2008 to December 31, 2008) and the year 2009 ( January 1, 2009 to December 31, 2009). Around September 7, 2010, D imposed a total of KRW 546,681,876 and value-added tax total of KRW 248,570,780 on D’s total amount of corporate tax for the said two business years and KRW 248,570,780 on D’s bonus, the representative director of the Seoul Western District Tax Office, determined that D’s omitted sales had been disposed of under the Corporate Tax Act for the year 208 and year 2009 to December 31, 208, and that D’s global income was reverted to D’s tax payment period for 2008 and year 2009.
3) B did not pay the same up to the date, and the amount of global income tax for the year 2008, calculated as of March 29, 2013, including additional dues, shall be KRW 721,824,100, and the amount of global income tax for the year 2009, KRW 17,225,030. (c) B donated real estate listed in the attached Table 1 (hereinafter “instant building”) to the Defendant, who is his wife, on November 24, 2010 (hereinafter “instant donation”); and on November 25, 2010, the following day, the registration of ownership is completed in the future against the Defendant on the instant building.
2) At the time of the donation of this case, the instant building and the instant golf membership (members’ membership number: E) with the market value of KRW 153 million, was located at the time of the donation of this case, and the small property with the small property was KRW 490 million with the obligation to refund the lease deposit with respect to the instant building (the amount of the lease deposit for each section for exclusive use) (the amount of the lease deposit for each section for exclusive use is indicated in the relevant column of “lease Deposit” in attached Table 2.
3) The Bank of Korea, Inc. (hereinafter referred to as “Korea Bank”);
amounting to KRW 140,000,000,000,000.