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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. The pertinent Plaintiff of the parties is a tax obligee against C, and Defendant A is a father of Defendant A and Defendant B is a husband of Defendant A and C’s fraud.
B. The Plaintiff’s imposition of capital gains tax as to C 1) C is collectively referred to as “C husband and wife”.
In addition, when redevelopment was conducted on the land and housing located in Mapo-gu Seoul Metropolitan Government, which had been residing from December 8, 1977 to August 2008, the redevelopment was conducted on the land and housing located in Mapo-gu, Seoul, and on August 29, 2008, G apartment 204 Dong 2004 (hereinafter “G apartment”).
(2) On June 12, 2012, C purchased KRW 395 million and completed the registration of ownership transfer under the name of D on November 6, 2008. 2) After which C sold the sale right (hereinafter “instant sale right”) of Mapo-gu Seoul Metropolitan Government H apartment 212 Dong 1601,000,000 won to I as of June 29, 2012, and sold the down payment of KRW 130,000,000 won from I as of the same day, and the intermediate payment of KRW 70,000 on June 29, 2012, after deducting KRW 27,000,000 and additional charges of KRW 36,242,00,000 from the said redevelopment, C received checks in one bank account (J) and after deducting the remainder of KRW 36,00,000,000,000 from the remainder of KRW 36,2836,2000.
3) On November 7, 2013, the head of the high-income tax office under the Plaintiff-affiliated tax office notified C of the imposition of capital gains tax of KRW 141,579,750 (additional tax amounting to KRW 11,288,191, 10, additional tax amounting to 17,971,250 due to failure to file a return on capital gains tax) on the ground that C transferred the instant sales right under the aforementioned circumstances but failed to file a return on capital gains tax, and issued a tax notice on December 31, 2013 by determining the payment period on December 1, 2013 as the payment period on December 31, 2013. 4) The Plaintiff’s claim on capital gains tax against C is KRW 16,214,540 (141,579,750, 170, 178, 98, 90) as of January 12, 2015.
C. C’s remittance account to the Defendants is KRW 50 million on October 30, 2013, and Defendant A’s account of Defendant A (L) on November 2, 2013, and on the same day.