1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Basic facts

A. The Plaintiff’s taxation claim against B was determined and notified to B, respectively, 6 global income tax and one capital gains tax as indicated in the table below, but B did not pay the same, and as of September 15, 2015, B did not pay national taxes of KRW 134,322,610 in total.

Serial Tax payment due date for the year in which a tax item falls, the global income tax on December 31, 201 on December 31, 2010, when the global income tax on December 31, 2010: (a) the total amount of global income tax on November 30, 2010; (b) the total amount of tax on December 31, 201; (c) the total amount of tax on December 31, 201; (d) the total amount of tax on December 31, 2010 on December 31, 2010; (e) the total amount of tax on global income on December 31, 2015; (e) the total amount of tax on global income on December 31, 2015; (e) the total amount of tax on global income on December 31, 2011; and (e) the total amount of tax on global income on December 31, 2011;

B. On May 25, 2012, B entered into a real estate sales contract between B and C, which sells at KRW 670,000,000 the sales price for KRW 505 stories D 505 stories (hereinafter “instant D 505”) in Suwon-gu, Suwon-si, Suwon-si. At the time, B and C agreed to transfer each real estate listed in the separate sheet (hereinafter “each of the instant real estate”).

C. A title trust agreement between the Defendant and B was concluded on May 25, 2012, between the Defendant and the Defendant, who were children of both C and B, to complete the registration of ownership transfer regarding each of the instant real estate under the name of the Defendant, other than B (hereinafter “instant title trust agreement”).

Accordingly, C completed the registration of ownership transfer as the receipt No. 13315 on June 5, 2012 with respect to each of the instant real property by the Defendant on May 25, 2012.

The Defendant sold each of the instant real estate to E on June 22, 2012, and to E in the future.