1. As to the real estate listed in the separate sheet between the defendant and B, a contract for the transfer of the right of sale entered into on December 12, 2014 shall be 45.

1. Basic facts

가. 원고의 B에 대한 조세채권 순번 관할관서 세 목 귀 속 납세의무 성립일 납부기한 고지세액 (단위：원) 체납액 (단위：원) 1 은평 종합소득세 1994 2000-05-02 2000-05-31 8,448,260 14,924,230 2 양도소득세 1998 2000-11-01 2000-11-30 17,557,560 31,076,830 3 양도소득세 1999 2000-11-01 2000-11-30 3,425,230 6,062,490 4 양도소득세 1999 2001-01-03 2001-02-22 29,296,780 49,877,550 5 양도소득세 1997 2001-01-10 2001-02-22 8,549,840 15,130,920 6 용산 양도소득세 2001 2001-11-08 2001-12-22 6,158,010 8,611,400 7 구로 양도소득세 2002 2003-07-01 2003-07-31 6,092,920 10,784,160 8 구로 양도소득세 2004 2005-05-03 2005-05-31 723,670 1,005,780 9 양도소득세 2005 2006-07-01 2006-07-31 4,811,650 8,419,790 10 서초 양도소득세 2006 2010-11-01 2010-11-30 20,369,320 59,940 11 서초 양도소득세 2007 2010-11-01 2010-11-30 109,612,010 191,820,770 12 삼성 양도소득세 2008 2012-07-01 2012-07-31 2,823,550 4,941,050 13 양도소득세 2007 2012-08-01 2012-08-31 18,602,910 32,554,790 14 남대문 양도소득세 2010 2014-08-01 2014-09-23 153,011,710 236,556,080 합 계 389,483,420 611,825,780 원고는 B에게 아래 표 기재와 같이 양도소득세 13건, 종합소득세 1건을 각각 결정고지하였으나, B은 이를 납부하지 아니하여 2018. 5. 9. 기준 합계 611,825,780원의 국세를 체납하였다.

B. On March 6, 2013, B entered into a sales contract with the Korea Land and Housing Corporation for apartment buildings listed in the separate sheet (hereinafter “instant apartment buildings”).

B entered into a contract on December 12, 2014 with the Defendant, who is the spouse, to transfer the status of the said contract (9/100 shares out of the right to sell the apartment of this case) (hereinafter “instant contract”) under the condition that the sales price of KRW 45,920,00 (including options) was paid out of KRW 229,912,00 (including options).

C. B insolvent is the instant case.