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1. The contract of gift amounting to KRW 436,00,000 entered into on June 23, 2014 between Defendant C and D shall be revoked.
2. Defendant C.
Reasons
1. Basic facts
A. On June 19, 2014, Nonparty D sold G clans (hereinafter “instant clans”) for KRW 1,740,000,000 of the purchase price to the F site and its ground (hereinafter “F site and building”), and the said clans entered into a sales contract with D for the remaining purchase price of KRW 1,00,000,000, totaling KRW 16,000,000 and KRW 86,000,000,000 for the repayment of lease deposit and KRW 86,00,000,000 for the repayment of lease deposit and KRW 64,00,000 for the remainder of the purchase price (=1,740,000,000 for KRW 1,740,000 for -1,096,00096,000 for - 96,0000,000 for the said clans). The said clans completed the registration of ownership transfer.
B. Meanwhile, on June 19, 2014, Defendant D’s wife concluded a sales contract to purchase the H site (hereinafter “H site”) from the instant clan for KRW 850,000,000, and completed the registration of ownership transfer on the said site in the name of the said Defendant on June 23, 2014.
C. On June 23, 2014, Defendant C obtained a loan of KRW 436,00,000 from the I Association (hereinafter “I Association”) as collateral for H site purchased from the instant clan from Defendant C, and immediately remitted the said money to the account of Defendant C’s representative of the instant clan for the remainder of the H site sales contract.
(hereinafter “instant remittance”). D.
D In addition, on July 16, 2014, entered into a contract with Defendant B, who is a ASEAN, to donate the forest E 1,488 square meters (hereinafter “the instant forest”) in leisure city. On July 17, 2014, Defendant B completed the ownership transfer registration (hereinafter “the instant ownership transfer registration”) under the name of the Suwon District Court, which was received on July 17, 2014, pursuant to Article 23204, with respect to the said forest under the name of the Defendant B.
E. D transferred the F site and building as above, but did not pay capital gains tax. D’s payment deadline to D around November 10, 2014 shall be determined on December 31, 2014 and KRW 372,169,300 shall be determined as capital gains tax on December 31, 2014.