1. It was concluded on October 15, 2014 with respect to the shares of 2/14 in the real estate listed in the separate sheet between the Defendant and B.

1. Facts of recognition;

A. C completed the registration of ownership transfer in its name on April 12, 1988 with respect to the instant building.

B. C died on April 2, 2014, and the Defendant, the wife, inherited his/her property at the ratio of 3/7 shares, 2/7 shares, and 2/7 shares, respectively. On October 15, 2014, B and D agreed on the division of inherited property between the Defendant and the Defendant (hereinafter “instant agreement”).

Accordingly, the defendant completed the registration of ownership transfer of the title on the following building due to the inheritance by agreement division.

C. Meanwhile, on the other hand, on June 2014, the head of the Gangnam District Tax Office under the Defendant-affiliated District Tax Office imposed a disposition of KRW 216,028,680 on B on “the global income tax for the year 201” on B. On November 22, 2016, upon receipt of a request for correction from the head of the Gangnam District Tax Office to the head of the Gangnam District Tax Office, but on January 25, 2017, he/she was dissatisfied with the request and filed a request for a trial with the Tax Tribunal around February 2017. The Tax Tribunal rendered a disposition of refusal of correction of KRW 176,867,290 on “the global income tax for the year 2011” against B on January 25, 2017.

d. Since the date on which the “tax liability for global income tax reverted to year 201” was established, the details of arrears up to now are as indicated in the column of “tax amount in arrears” as listed below.

B

E. At the time of the consultation of this case, the affirmative property B in the instant building has a significant inheritance share in the instant building.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. Determination

A. According to the facts of recognition as above, the Plaintiff’s taxation claim against B was established as above, and the payment deadline arrived. B, following the instant consultation, giving up the inheritance share of the instant building through the instant consultation, thereby under the sole name of the Defendant as to the instant building.