The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Of the claims of the judgment of the first instance court, the purport of the judgment is to be repaid.

1. Basic facts

A. On May 1, 1996, the Plaintiff and the Defendant filed a lawsuit seeking divorce, etc. with the Seoul Family Court 2017Dhap37485 around 2017, and the Defendant filed a counterclaim seeking divorce and division of property with the same court (2017Dhap37492) around that time.

B. On June 30, 2018, the Defendant asserted that: (a) each tax notice of KRW 38,846,380 of the capital gains tax on June 30, 2018, and KRW 3,884,630 of the local income tax, which is about 10% thereof, was issued by the head of the Chungcheong District Tax Office; (b) the instant disposition of imposition of capital gains tax and local income tax was imposed; and (c) the tax liability of KRW 42,731,010 (=38,846,380 KRW 3,84,630) upon the instant disposition during the divorce lawsuit, constituted a small property subject to division.

C. On November 1, 2018, the Seoul Family Court accepted a divorce claim against each of the above cases, and decided that the division ratio between the Plaintiff and the Defendant’s property was 55%, and Defendant 45% as to the claim for division of property, and recognized the above tax liability as a passive property among the Defendant’s property division, and sentenced the retirement benefits to be paid to the Plaintiff, who is a public official, to be paid in the future, to the Defendant’s property division, to which the following orders are included (hereinafter “instant divorce judgment”). The above judgment became final and conclusive around that time:

In accordance with the principal lawsuit, the Plaintiff (Counterclaim Defendant) and the Defendant (Counterclaim Plaintiff) are divorced.

3. The plaintiff (Counterclaim defendant) pays to the defendant (Counterclaim plaintiff) 212,446,00 won as division of property and 5% per annum from the day following the day when the judgment of this case became final and conclusive to the day of full payment.

4. Pursuant to Article 46 of the Public Officials Pension Act, the retirement pension that the Plaintiff (Counterclaim Defendant) will be paid in the future shall be determined not to be divided into the Defendant (Counterclaim Plaintiff).

On November 28, 2018, the Plaintiff shall pay to the Defendant as division of property at KRW 212,446,00.