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1.(a)
The sales contract concluded on May 15, 2014 with respect to the real estate listed in the separate sheet between the defendant and B shall be 121,40.
Reasons
1. Facts of recognition;
A. B received KRW 300 million insurance money from Hyundai Marine Fire Insurance Co., Ltd. on September 2012, and on May 8, 2014, the head of Jeju Tax Office filed a return after setting a deadline for global income of KRW 381,507,000.
However, B did not pay the above global income tax, and on June 10, 2014, received a notice of payment of KRW 145,781,104 from the head of Jeju Tax Office.
B. On May 15, 2014, B sold real estate listed in the separate sheet (hereinafter “instant real estate”) to the Defendant at KRW 160,000,000 (hereinafter “instant sales contract”), and on the same day, B completed the registration of ownership transfer under the name of the Defendant with respect to the instant real estate.
C. As to the instant real estate, the registration of the establishment of a mortgage of the NongHyupupupupupupupupupupupupupupupupupupupupupupupupup on May 28, 2014 was completed, but the said registration was revoked on the grounds of termination on May 28, 2014, and the registration of the establishment of a mortgage of 77,000,000 won was completed on the same day, and the debtor, Defendant, and the collateral security company of us
At the time of the instant sales contract, the Plaintiff had a passenger car worth KRW 27,30,000,000, in addition to the instant real property, the market price of which is equivalent to KRW 170,000,000 at the time of the instant sales contract, and as a small property, there was KRW 48,60,000 for the principal and interest of the obligation of collateral security obligations of the said Nonghyup Bank.
[Ground of recognition] Facts without dispute, entry in Gap evidence 1 to 7 (including evidence attached with a serial number), the purport of the whole pleadings
2. Determination
A. According to the facts acknowledged prior to the existence of the preserved claim, even though the Plaintiff’s taxation claim did not accrue on May 15, 2014, which was the date of the instant sales contract, the Plaintiff filed a global income tax return even with the head of the Jeju Tax Office as KRW 142,487,537, the tax amount to be paid to B prior to the date of the instant sales contract was KRW 142,487,537.