1. The plaintiff's conjunctive claim among the lawsuit of this case is dismissed.

2. The plaintiff's main claim is dismissed.

3...

1. Basic facts

A. Nonparty B is the husband of the Defendant.

B. B transferred each real estate listed in the separate sheet, which is the only real estate owned by the principal (hereinafter “instant real estate”), to D, E, KRW 1,280,00,000 on January 7, 2013, and received full payment of KRW 130,000,000 on November 28, 2012 from the said purchaser as the check, as the intermediate payment of KRW 750,000,000 on December 21, 2012, and KRW 400,000,000 on January 7, 2013.

C. B deposited KRW 120,00,000, out of the down payment of the purchase price as above on November 18, 2012, and KRW 395,00,000, out of the balance on January 7, 2013, to the account in the name of each Defendant (Account Number C; hereinafter “instant account”); while the remainder of the purchase price is KRW 765,00,000,000, in total, used to repay the secured debt and pay real estate brokerage expenses.

B At the time of deposit of KRW 395,00,00 in the instant account on January 7, 2013, B: (i) KRW 2,875,010 in total of value-added tax and global income tax for 2012 (= KRW 851,900 in total) accrued to B; (ii) KRW 334,916,280 in total of the transfer income tax for the instant real estate; (iii) KRW 334,916,280 in total of the transfer income tax (= KRW 214,436,940 in total; KRW 120,479,340 in total) was scheduled to be imposed on the instant real estate; (iv) while active property did not have any property other than having the deposit claim of KRW 10,266,260 in the Seosung Saemaul Bank (Account Number F).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 7, Eul evidence No. 1, the purport of the whole pleadings

2. Judgment as to the main claim

A. The summary of the Plaintiff’s assertion B deposited KRW 395,00,000 out of the purchase price of the instant real estate into the instant account under the Defendant’s name and donated it to the Defendant. At the time of the donation, B was liable for the tax liability of KRW 337,791,290, such as value-added tax, global income tax, and capital gains tax imposed upon the transfer of the instant real estate, while active property was not in excess of the liability, as it was in excess of the amount of KRW 10,266,260, and Party B was subject to attachment, etc.