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1. E and Defendant B, each of which was concluded on December 30, 2014 between E and Defendant A and KRW 50,000,000,00 and December 31, 2014, concluded on December 31, 2014.
Reasons
1. Basic facts
A. Relevant Defendants A, B, and D are children of the Parties, and Defendant C is the wife of Defendant D and E.
B. E’s real estate sale: (a) entered into a sales contract to sell the land and its ground buildings in Daegu Northern-gu, Daegu-gu (hereinafter “instant real estate”) to F and G for KRW 1,440,000; and (b) completed the registration of ownership transfer of the instant real estate in the name of Nonghyup on October 9, 2014, 484,798,000 of the sales price, excluding the instant real estate-related loans, deposit money, etc., KRW 955,202,00,000, out of the sales price of KRW 484,798,000,000, excluding the instant real estate-related loans, deposit money, etc., and KRW 384,798,000,000 for the deposit account (I); and (c) completed the registration of ownership transfer of the instant real estate in the name of Nonghyup on December 24, 2014.
C. On December 30, 2014, E remitted KRW 50,000 to the Agricultural Cooperative account of Defendant A, and KRW 50,000,000,000 was deposited into the Defendant Daegu Bank account on December 31, 2014. (ii) on October 13, 2014, E transferred KRW 59,00,000,000 to Defendant B’s Agricultural Cooperative account of Defendant B on December 26, 2014.
3) A sum of KRW 10,00,000,000 for a check issued by E, on December 26, 2014, deposited total of KRW 20,000,000 in the Defendant Nonghyup’s Agricultural Cooperative account, and KRW 10,000,000 for a check, on January 31, 2015, in each of the Defendant C’s post offices accounts on February 3, 2015. (iv) A total of KRW 10,000,000 for a check issued by E, was deposited into the Defendant NH Bank account on March 6, 2015.
(hereinafter referred to as “the instant money payment act”) d. by referring to the above remittance act against the Defendants.
The Plaintiff’s transfer income tax claim 1) E did not report and pay the transfer income tax after the transfer of the instant real estate, and the head of the North Daegu District Tax Office determined the transfer income tax amount as KRW 188,479,584 on May 1, 2016 and notified E to pay the transfer income tax by May 31, 2016.