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1. It was concluded on November 16, 2018 between the defendant and the non-party B (C) regarding the real estate stated in paragraph 3 of the attached Table.
Reasons
1. Facts of recognition;
A. Nonparty B’s capital gains tax liability 1) B on August 27, 2018: (a) each real estate listed in [Attachment List 1 and 2 (hereinafter “instant transferred real estate”) to Nonparty D Co., Ltd. on August 27, 2018
(2) On October 28, 2018, B sold the instant transferred real estate, and completed the registration of ownership transfer on October 17, 2018, B completed the registration of ownership transfer with Nonparty E on January 24, 1995. On the premise that E owns another house, not the instant transferred real estate, and that the instant transferred real estate constitutes two houses for one household, it was scheduled to make a preliminary return on December 28, 2018 to the director of the Nam-gu Tax Office for the transfer income tax (tax amount: 484,44,468) for the sale of the instant transferred real estate.
3) The director of the tax office of Namgu did not pay the transfer income tax scheduled by B, and the director of the tax office of Namgu notified B of the total amount of KRW 489,979,240 (=245,274,274,230), October 11, 2019, and KRW 244,705,010, respectively, including the penalty tax in bad faith on the sale of the transferred real estate in this case, and KRW 489,979,240 (=245,274,230 won). (b) The Defendant was the spouse of Non-Party F, who is a partner of B.
2) B) On October 17, 2018, the real estate listed in [Attachment List No. 3 (hereinafter “instant real estate”) is deemed as “the instant real estate”).
(3) On November 16, 2018, B acquired ownership of the instant real estate at KRW 580,000 (hereinafter “instant sale”) and completed the registration of ownership transfer (hereinafter “instant registration”) as described in the Disposition No. 2, Nov. 19, 2018.
C. B’s content of the instant real estate was owned as active property at the time of November 19, 2018, and the details of the small property are as follows.
1) On October 25, 2018, the Incheon District Court Branch of the Incheon District Court, Kimpo-si Office, Kimpo-so, the registration office of the establishment of a mortgage (240,000 won) that was completed on October 25, 2018, was scheduled as to the sale of the transferred real estate (240,000 won).