1. The sales contract concluded on November 15, 2013 between the Defendant and B concerning the real estate listed in the separate sheet between the Defendant and B is 107,00.

1. Basic facts

A. A. A around January 2007, around 2007, sold D and two parcels of real estate to C in KRW 166,000,000,000. Around 60,000, B submitted a sales contract stating the purchase price, and paid KRW 29,830,000 on January 26, 2007.

B. The Plaintiff discovered this, and sent each notice of pre-announcement of taxation for KRW 39,487,116 on the grounds of failure to report capital gains tax among the transfer income tax amount attributed to B in 2007 on November 20, 2013, and the notice of pre-announcement of taxation for KRW 130,485,027 on December 17, 2013, including the reasons for underreporting, respectively, and each of the above notice sent to B on November 28, 2013 and December 27, 2013.

In that sense, on February 4, 2014, the Plaintiff corrected the tax base of transfer income for the year 2007 as KRW 108,162,30, and the tax amount shall be KRW 64,896,380, respectively, and the Plaintiff added the total of KRW 65,569,391, and deducted KRW 29,830,000, which is the previous payment amount, after adding the total of the penalty tax for failure to make a return and failure to make a payment, and then issued a payment notice on February 28, 2014 (hereinafter “instant payment notice”), and B did not object thereto (hereinafter “instant payment notice”).

C. As of June 24, 2015, the date of filing the instant lawsuit, the amount of delinquent capital gains tax in B as of June 24, 2015 is KRW 157,828,640, including additional dues, and is KRW 165,654,840 as of November 3, 2015.

B signed a pre-sale agreement on December 27, 2006 with regard to E and the real estate recorded in the attached list (hereinafter “instant housing”) on December 27, 2006, and completed the registration of the right to claim transfer of ownership under the name of the Seoul Eastern District Court (Seoul East District Court) on December 28, 2016 as receipt No. 8210 on December 28, 2016. Based on the pre-sale agreement, E purchased the instant housing amounting to KRW 220,000,000 from E on February 10, 2010, and completed the registration of ownership transfer as receipt No. 10364 on March 17, 2010.

E. The Defendant’s spouse, as his father and wife, F, from December 10, 209 to December 30, 2009, the housing of this case was set at two years from December 30, 2009, and KRW 100,000,00.