1. The sales contract concluded on March 22, 2013 between the Defendant and B on each of the real estate listed in the separate sheet was 133,752.

1. Basic facts

A. B entered into a sales contract with C and D on March 10, 201 with respect to the E farm land of 1,141 square meters and 584 square meters for F farm land, which is one’s own ownership, and completed the registration of ownership transfer on April 14, 201 to C and D on the ground of sale.

B. B did not report and pay the capital gains tax on the sales contract described in this paragraph, and the head of the tax office of the same orchard under the Plaintiff’s control imposed on B on February 1, 2013 on the capital gains tax of 89,287,60 won (i.e., principal tax of 64,95,335,335 won additional tax of 24,32,268 won, 268 won less than 00 won; hereinafter the same shall apply) until February 28, 2013, B notified B that it should pay the capital gains tax of 44,465,170 won, including additional dues (=64,95,35, 235, 234, 268, 264, 475, 170 won, which is the date of closing the argument in this case).

다. B은 위와 같이 원고에 대하여 양도소득세 납부 의무를 부담하고 있던 중 2013. 3. 22. 처남댁인 피고와 사이에 별지 목록 기재 각 부동산(이하 ‘이 사건 부동산’이라 한다)을 매매대금 325,000,000원에 매도하는 내용의 매매계약(이하 ‘이 사건 매매계약’이라 한다)을 체결하고, 2013. 3. 25. 피고에게 매매를 원인으로 한 소유권이전등기를 마쳐주었다. 라.

The instant real estate was completed when the establishment registration of the mortgage was completed between the debtor B and the mortgagee of the collective security interest, and the 117,000,000,000 maximum debt amount, and the 117,000,000 maximum debt amount, and the 2nd priority priority priority, which were the 110,000,000 maximum debt amount. However, the Defendant repaid 89,07,252 won, which was the sum of the secured debt of each of the said collective security interest, to the Seoul Gyeonggi Livestock Industry Cooperatives on July 25, 2013, which was after the instant contract was concluded. The Defendant completed the registration of cancellation of each of

E. B entered into the instant sales contract.