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1.(a)
The contract of donation of KRW 57,400,000 entered into on January 11, 2008 between Defendant A and C shall be revoked.
(b) the defendant.
Reasons
Basic Facts
C On November 1, 2007, on the same day, sold to D the same amount of 20,969 square meters (hereinafter referred to as “instant E”) per the purchase price of KRW 718,000,000,000. On November 26, 2007, the registration of ownership transfer for the instant land was completed on the ground of the said sale in the D future.
C Around that time, after filing a preliminary return for the transfer income tax of KRW 70,00,794 following the transfer of the instant land. On March 20, 2009, the revised return was filed with the transfer value of KRW 718,000,000,000 and the acquisition value of KRW 275,868,90,00. However, the transfer income tax calculated accordingly did not pay KRW 218,518,932 within the deadline for voluntary payment.
Accordingly, the director of the Ansan Tax Office under the Plaintiff determined and notified C of the transfer income tax for the year 2007 as KRW 218,518,932. On December 31, 2009, the transfer income tax was determined on September 8, 2009, KRW 290,978,400 (Calculation: Total 104,978,400,000 - Total 70,000,794,000,000 for each additional tax due to the failure to make a return and the failure to make a payment. (hereinafter “the transfer income tax of this case”).
As of November 30, 2011, C is delinquent in total of KRW 290,90,160,160, and additional charges of capital gains tax, KRW 376,442,150.
C paid 10 million won on Nov. 23, 2007 at the post office account (Account Number F) in Defendant B’s name (hereinafter “the payment made on Nov. 23, 2007”) and 60 million won on Sept. 8, 2008 (hereinafter “the payment made on Sept. 8, 2008”).
C paid 14 million won on November 28, 2007 (hereinafter “the payment as of November 28, 2007”) to the Agricultural Cooperative Account under Defendant A’s name, and paid 57.4 million won on January 11, 2008 (hereinafter “the payment as of January 11, 2008”), respectively, (hereinafter “each payment as of January 11, 2008”).
[Reasons for Recognition] Facts without dispute, Gap evidence 2 through 5, Eul evidence 1, Eul evidence 2 and 9 (including additional numbers), and defendant Gap's defense prior to the merits of the case.