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1. The sales contract concluded on April 15, 2010 between the Defendant and B on each real estate listed in the separate sheet shall be revoked.
Reasons
1. Basic facts
A. (1) On October 6, 2009, B entered into a tax claim due to the disposition of B’s real estate, on the following grounds: (a) on the sale of land for a factory D 5,803 square meters and 1,04.9 square meters and 594 square meters and 2,304,750,000 square meters in purchase; (b) on November 6, 2009, the head of the Kim Sea Tax Office determined and notified the said transfer to C on August 31, 2012, that the transfer of ownership was completed (hereinafter “the transfer of land 1”); and (c) on the said transfer of land 39,389,080 won in transfer income tax for the year 2009.
(2) On February 12, 2010, the foregoing B sold 2,458 square meters of the purchase price to E, a corporation, Kimhae-si, KRW 730,00,000, and the same year.
8.3. Around February 1, 2013, the director of the tax office having completed the registration of transfer of ownership (hereinafter “second transfer”), determined and notified the said transfer to the said B on February 28, 2013, KRW 152,660,350 of the capital gains tax accrued in 2010 as the due date for payment.
(3) In addition, on April 12, 2010, the above B sold each of the real estate listed in the separate sheet (hereinafter “each of the instant real estate”) to the Defendant as KRW 800,000,000, and completed the registration of ownership transfer under Article 16641 of the Changwon District Court’s receipt of registration office (hereinafter “instant sales contract and each of the instant real estate transfer registration”), which was determined and notified on March 26, 201 to the above B on August 5, 201, the director of the tax office having jurisdiction over the transfer of the instant real estate as KRW 49,092,420, which came into existence in 2010.
(b)B above the establishment of a taxation claim is delinquent in national taxes of 434,412,050 won in total as of March 1, 2015, including each of the above capital gains tax and its additional charges, as shown in Table 1 below:
Nos. 1 No. 504, Nov. 31, 2009; 1.39, 389,080; 46,418,090; 2. Capital gains tax on March 31, 2010;