1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance citing this case is as follows, and the reasoning of the judgment of the court of first instance citing this case is identical to that of the judgment of the court of first instance excluding changing the corresponding part as set forth in paragraph (2).

2. Parts changed;

A. On July 25, 2012, the third and fourth parts of the judgment of the court of the first instance changed “136,000,000 won to the bank account of the defendant A, who is the husband of the defendant B, who is the husband of the defendant B, to the account of the defendant A, who is the husband of the defendant B, on July 25, 2012.”

B. From 4th to 5th 12th son of the first instance judgment is replaced by the following indication parts:

The fact that the head of Daejeon District Tax Office conducted a field investigation of capital gains tax from December 20, 2013 to December 31, 2013 with regard to C’s preliminary return of capital gains tax is as seen earlier. In full view of the purport of the entire pleadings as to the entries in Evidence Nos. 16, Evidence Nos. 11-1, and 1-3, it is acknowledged that L who is in charge of the field investigation explained the place of use from among the transfer proceeds of the real estate in this case by the tax official who is in charge of the said field investigation (= repayment of loans (30 million won). Of the purchase proceeds of the real estate in this case, the amount unpaid (84,50 million won), deposit (150,000 won), brokerage commission, and unclaimed goods (70,500,000 won) is determined as a comprehensive disciplinary measure of Gwangju District Tax Office around 1, 2515 (200,000 won).

However, even if the above tax officials did not request an investigation of tracking transfer income tax in arrears with C as mentioned in the above order, the above on-site investigation is conducted as follows, even if the above tax officials did not request an investigation of tracking transfer income tax in arrears with C.