1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. B’s real estate sale and purchase price transfer 1) The Defendant’s husband, the husband of the Defendant, on August 8, 2015, indicated C and four other (D, E, F, and G) on August 8, 2015 only the size of 1391 square meters and 8291 square meters in I forestry and fields before Sejong Special Self-Governing City prior to the division and registration conversion (hereinafter “each of the above real estate”) before Sejong Special Self-Governing City prior to the division and registration conversion (hereinafter “Jri”)

(1) The sales contract for sale of 980,000,000 won was made (hereinafter “instant sales contract”).

(2) On October 13, 2015, B completed the registration of transfer of ownership in the future of the purchaser on the said real estate. B) received KRW 633,621,948 out of the purchase price from August 10, 2015 to October 13, 2015 as one agricultural bank account (K) and transferred KRW 61,360,000 in total from the said account to the account under the name of E-M corporation (hereinafter “E-M”), and KRW 50,000,000 in total from October 13, 2015 to the account under the name of the Defendant agricultural bank (L) in the name of the Defendant.

[Attachment 151,360,000 won (i.e., KRW 61,360,000) (i.e., KRW 50,000,000) to “transfer of the instant money” (i.e., KRW 50,000,000)] B.

B’s default of national taxes did not pay the reported amount of capital gains tax under the instant sales contract, and the head of Pyeongtaek-si Tax Office notified B of KRW 344,861,660 on March 11, 2016.

On May 10, 2017, the amount of national taxes in arrears currently in B is KRW 396,590,800, including additional dues.

(hereinafter “instant tax claim”). C.

On the other hand, on January 4, 200, the Defendant, a business operator, opened the Nriju-si O (Road Name Address: P) with the term "Nriju-si" operating the wholesale and retail business.

【Unsatisfied Facts, Gap evidence 1 through 5, 7, Eul evidence 8 and 9 (including provisional number; hereinafter the same shall apply)

2. The allegations and judgment of the parties

A. The Plaintiff 1 transferred KRW 151,360,000, out of the purchase price received by the Plaintiff 1 under the instant sales contract, to the Defendant account or transferred it on the S-M date.