1. The Defendant shall pay to the Plaintiff KRW 182,565,596 and the interest rate of KRW 20% per annum from November 2, 2013 to the date of full payment.

1. Basic facts

A. B, on October 24, 2013, the filing date of the instant lawsuit, the amount of arrears in the capital gains tax of KRW 233,778,060 to the Plaintiff.

B. B, on February 9, 2011, the date of the instant sales contract (hereinafter referred to as “the date of the instant sales contract”), sold the land listed in paragraphs 1 through 4 of the attached Table to the Defendant in KRW 786,400,000 (hereinafter “the instant sales price”), and C, on the same day, sold the land listed in paragraph 5 of the attached Table to the Defendant in KRW 120,000,000, respectively, on the same day, and C, in joint preparation of the sales contract, agreed to pay the remainder of KRW 100,000,000 for the down payment of KRW 906,40,000,000 for the total sales price, on February 9, 2011, the date of the sales contract, to the Defendant in March 8, 2011.

C. The Defendant paid KRW 331,764,426 out of the purchase price, and KRW 55,069,978 to C, respectively, for the purpose of repayment of loans.

From September 7, 2010 to November 24, 2011, the Defendant deposited a total of KRW 337,000,000 in B’s account over 16 times.

E. On April 2, 2012, the director of the tax office having jurisdiction over B’s disposition to collect national taxes in arrears, he/she notified the Defendant of the seizure of the above purchase price claim against the Defendant under Article 41(1) of the National Tax Collection Act, and notified the Defendant of the attachment of the above purchase price claim, and thereafter, notified D, his/her spouse, on June 18, 2012, to perform the above obligation by no later than June 21, 2012, and notified D of the notification that the above obligation should be performed by no later than June 21, 2012. However, the Defendant did not perform the above obligation.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 8, Eul evidence No. 6 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. The parties' assertion and judgment

A. The Plaintiff’s assertion is from KRW 331,764,426, and KRW 337,00,000, which the Defendant received from the Defendant as the repayment of the instant loan, to KRW 337,00,00.