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1. The limit of KRW 168 million on the gift agreement of June 2, 2015 between the defendant and the non-party B on the real estate indicated in the separate sheet between the defendant and the non-party B.
Reasons
1. Facts of recognition;
A. The Defendant is Nonparty B’s son, and B was registered as a transport/cargo type of business with the trade name outside C and 4 in Yangsan City, and closed its business in sequence from March 31, 2014 to June 30, 2015.
B. From January 1, 2011 to December 31, 2014, Nonparty B filed a report on business performance, and under-reported and paid national taxes by means of issuing a false sales tax invoice and an unfair deduction of input tax amount. The head of the tax office issued a notice of investigation to Nonparty B, who conducted an investigation by item of value-added tax from May 8, 2015 to June 11, 2015, and then notified the payment deadline for value-added tax of KRW 107,715,590, value-added tax of KRW 170,807,577, and 570, respectively from May 8, 2015 to June 11, 2015.
As of the date of the closing of the instant argument, the amount of national taxes in arrears in B reaches approximately KRW 265 million in total of 27 million.
C. B, on June 2, 2015, donated the real estate indicated in the separate sheet (hereinafter “instant real estate”) to the Defendant, who is the only property of the Defendant, and completed the registration of ownership transfer under the Busan District Court’s Dong Branch Branch Decision 68793, Jun. 4, 2014.
After completing the registration of ownership transfer of the instant real estate on July 1, 2015, the Defendant repaid the remainder of the secured debt of KRW 125 million, and cancelled the registration of ownership transfer of KRW 150 million, the maximum debt amount of KRW 150 million, which was completed by the Busan District Court Branch No. 28697, the Plaintiff completed the registration of ownership transfer of the instant real estate with the Busan District Court No. 85520 on the same day.
E. The market price as of June 2, 2015 of the instant real estate is KRW 262 million, and the market price as of October 24, 2016 is KRW 290 million.
[Ground of recognition] A.1 to 12 evidence (including paper numbers), appraiser E's market price appraisal commission results and fact inquiry results, inquiry results on Busan Bank, as a whole, and all pleadings.