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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. A. A disposition imposing gift tax on the Plaintiff was completed on June 4, 1982. However, on September 22, 2000, the Plaintiff entered into a marriage report with B on September 22, 2000. B, on July 21, 2008, sold the Eunpyeong-gu Seoul road of 138 square meters and D road of 297 square meters (hereinafter “instant real estate”) owned by Australia Construction Co., Ltd. for KRW 1 billion, the contract deposit amount of KRW 200 million on the date of the contract, the intermediate payment of KRW 40 million on August 7, 2008, and the balance of KRW 400 million on September 2, 2008, respectively.
3) On July 21, 2008, B received the said down payment of KRW 200 million, and deposited it into the Plaintiff’s agricultural cooperative account on the 24th of the same month. On August 8, 2008, B deposited KRW 400 million, which received as the intermediate payment, from the Plaintiff’s own account, deposited into the Plaintiff’s agricultural cooperative account. On September 3, 2008, B deposited KRW 400 million, which received as the remainder, from the Plaintiff’s own account, and deposited into the Plaintiff’s agricultural cooperative account. (4) The Defendant deemed that B donated the said KRW 1 billion deposited into the Plaintiff’s account, and on December 1, 2013, the Plaintiff notified the Plaintiff of KRW 419,328,000, gift tax attributed to the Plaintiff in 208.
(hereinafter “instant disposition”). 5 The Plaintiff filed a petition for review on February 6, 2014, but the same year.
4. The dismissal was made on 28.
B. A disposition imposing capital gains tax on B and a lawsuit seeking the revocation of fraudulent act against the Plaintiff was filed on November 30, 201. On the other hand, B did not report capital gains tax after transferring the instant real estate. On January 5, 2011, the Defendant notified B of KRW 227,486,164 of the capital gains tax for the year 2008. (2) Korea filed a lawsuit seeking the revocation of fraudulent act against the Plaintiff upon the Plaintiff in default of capital gains tax, and the said court rendered a judgment to the effect that “within the limit of KRW 400,000,000,000, which was concluded on September 30, 2008 between the Plaintiff and B” was revoked on November 30, 2012, and the said judgment became final and conclusive on January 4, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2, and all pleadings.