1. The gift contract concluded between Defendant A and C as of July 25, 2012 with respect to KRW 136 million and the Defendant B.

Facts of recognition

C On June 4, 2012, the Plaintiff transferred KRW 1,813,750,000 (hereinafter “instant real estate”) of KRW 1,813,750,000,000 for 4,659 square meters of land in Busan-gun, Busan-gun, Busan-gun, and KRW 4,042 square meters of forest E, F forest of KRW 11,60 square meters of forest, G forest of KRW 3,683 square meters (hereinafter “instant real estate”), and filed a preliminary return of capital gains tax on August 29, 2012

Plaintiff

After conducting a field investigation of capital gains tax from December 20, 2013 to December 31, 2013 with respect to C’s report of capital gains tax, the head of the competent Daejeon District Tax Office decided and notified C of KRW 332,95,930 of capital gains tax for the transfer of this case to C on February 10, 2014.

On November 14, 2016, when the instant lawsuit was filed, capital gains tax including the additional dues as of November 14, 2016 is KRW 470,856,200.

C From February 22, 2012 to June 26, 2012, after the instant transfer, received KRW 1,813,750,000 for the transfer price of the instant real estate as its post office deposit account on six occasions.

On the other hand, C paid KRW 136,00,000 among the transfer proceeds of this case received as above to the bank account of Defendant A, who is the husband of Defendant B, on July 25, 2012.

Furthermore, C deposited the total of KRW 200 million on August 16, 2012 and KRW 120 million on August 17, 2012 with cashier’s checks, and paid KRW 159 million among them to Defendant B, one of which is the husband, as indicated in the separate sheet (hereinafter collectively referred to as “each payment in this case”).

[Ground of recognition] The Defendants asserted that the instant lawsuit was unlawful after the lapse of the exclusion period, as it was filed on November 14, 2016, one year after the date when the Plaintiff became aware of the payment of each of the instant cases in the course of investigating capital gains tax against C around December 2013, as long as the Daejeon Tax Office under the Plaintiff had already become aware of the payment of each of the instant cases in the process of investigating capital gains tax against C around the purport of the entire pleadings, and that the instant lawsuit was filed on November 14, 2016, respectively.

Judgment

in the exercise of the obligee’s right of revocation.