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(영문) 대구고등법원 2016.06.01 2015나3380
보관금 등
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1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

Reasons

1. Facts of recognition;

A. The relationship between the parties is a clan consisting of the descendants of L 25 descendants, and the defendant, C, D, E, F, G, and K are the members of the plaintiff. H is the defendant's spouse, I is the spouse of C, and J is the mother of G.

B. On July 30, 2010, the Defendant sold to N,O, and P the land owned by the Plaintiff KRW 2.12 billion for Q215 square meters for Q215 square meters (hereinafter “the instant forest”). On December 19, 2010, the Defendant sold to R the land owned by the Plaintiff KRW 31.8 million for Q215 square meters for Q215 square meters for Q215 square meters (hereinafter “the instant forest”). On the same day, R sold to R the land of KRW 159 square meters for Q216,360,000,000 for each of the instant forest owned by the Plaintiff.

(hereinafter referred to as “total of the above real estate”) of this case.

(1) On October 2010, the Defendant received KRW 2.12 million from N,O, and P to purchase price of the instant forest, the Defendant opened an agricultural bank account in the name of H on January 20, 2012, and stored KRW 900 million out of the said purchase price, but used capital gains tax, etc. accrued from the sale of the instant forest. (2) C, D, and G returned all to the Defendant on October 2012, E returned KRW 20 million to the Defendant on the same day, and returned KRW 60 million to the Plaintiff on February 28, 2014 without returning the remainder of KRW 70 million to the Plaintiff on January 20, 2012.

On January 10, 2011, the head of the tax office at the port of entry determined and notified the Plaintiff of KRW 491,958,119 of the transfer income tax for the transfer of forest land of this case (i.e., transfer income tax amounting to KRW 492,249,119) - the amount deductible at the time of payment within the deadline, and the head of the port of entry from the head of the tax office at the port of entry to the above taxation data.

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