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1. Of the instant lawsuit, the part concerning the Plaintiff’s claim and the ancillary claim of the Plaintiff, A, B, and C, respectively.
Reasons
1. Details of the disposition;
A. On August 2, 1995, Nonparty D acquired E Forest 4,904 square meters (hereinafter “instant land”) and completed the registration of ownership transfer on the ground of donation on June 17, 2013, Nonparty D completed the registration of ownership transfer on the portion of 1316/4904 of the instant land in the future of Plaintiff A, on the ground of donation on June 17, 2013, with respect to the portion of 1215/4904 of the instant land in the future of Plaintiff B, and Plaintiff C future 2373/4904 of the instant land in the future.
B. On June 17, 2013, Plaintiff 1 Union (hereinafter “Plaintiff Union”) loaned KRW 440,000,000 to Plaintiff A as collateral, and registered the establishment of a mortgage of KRW 572,00,000 with respect to Plaintiff A’s portion out of the instant land as collateral. As collateral, Plaintiff B loaned KRW 410,000,000 to Plaintiff B with the maximum debt amount of KRW 533,00,000 with respect to the Plaintiff’s portion out of the instant land as collateral, the establishment of a mortgage was registered with respect to the Plaintiff’s portion out of the instant land. Nonparty F loaned KRW 460,00,000 to Nonparty F with the maximum debt amount of KRW 598,00,000 with respect to the Plaintiff’s portion of the instant land as collateral.
C. The plaintiff A, B, and C are above the land of this case.
In relation to each registration of transfer of ownership as stated in the Paragraph, gift tax was not reported. On November 25, 2014, the Defendants did not file for gift tax regarding the Plaintiff’s portion among the instant land; on August 25, 2014, with respect to Plaintiff C’s portion among the instant land; on August 26, 2014, the Defendants issued a seizure disposition to preserve the said national tax prior to the determination of national tax under Article 24(2) of the National Tax Collection Act (hereinafter collectively referred to as “each of the instant seizure dispositions”); on November 25, 2014; on August 26, 2014; and on August 27, 2014, the seizure registration for each of the instant Plaintiffs’ portion was completed.
In addition, on February 2, 2015, the head of Samsung District Tax Office (including penalty tax) imposed a gift tax of KRW 69,800,860 on Plaintiff A, and the head of Defendant Northern District Tax Office (including penalty tax) imposed a gift tax of KRW 72,434,830 (including penalty tax) on Plaintiff B on November 1, 2014.