1. The Defendant shall pay to the Plaintiff KRW 512,320,810 and the interest rate of KRW 15% per annum from July 14, 2017 to the day of full payment.

1. Basic facts

A. On November 1, 2014, the head of the same Goyang Tax Office (1) imposed gift tax on the Plaintiff and B, which included an amount of KRW 486,747,110 (including additional tax of KRW 269,923,598; hereinafter “instant gift tax”).

(2) The C Bank (former D Bank) was fully paid the gift tax of this case on December 1, 2014 as the national treasury that deals with the receipt of national funds.

B. Around April 2017, the head of the same Goyangyang Tax Office decided to ex officio revoke the imposition of the gift tax in this case and refund the total amount of the paid tax amount. At that time, he/she determined the refund amount to KRW 486,747,10, additional dues on refund to B at KRW 25,573,700 and determined the refund amount to KRW 512,320,810 (hereinafter “instant refund”).

2) On April 21, 2017, B received the instant refund from the office of the Goyangyang-gu Office.

[Ground of recognition] Facts without dispute, Gap evidence 2, 3, 6 evidence, Eul evidence 2 to 5, and 7 evidence 2 to 5, and the court's fact inquiry about D Bank

2. The parties' assertion

A. On December 1, 2014, according to the disposition imposing the gift tax of this case, the Plaintiff asserted that the gift tax of this case was paid to C Bank (SUB). After that, the head of the same Goyangyang District Tax Office revoked the disposition imposing the gift tax of this case.

Therefore, the Defendant is obligated to pay the instant refund to the Plaintiff.

B. The defendant's assertion 1) If there are several taxpayers, the right to claim the refund belongs to the payer of the relevant tax amount. 2) Since the taxpayer's name is automatically stated in the National Tax Service's computer network according to the serial number of the payer in the receipt details notified by the National Treasury agencies, the defendant's number of the payer is identified.

However, there is a problem.