beta
Text
1. A gift contract of KRW 100,000,000 entered into on October 7, 2016 between the Defendant and B, and KRW 120,00,00,000 entered into on October 28, 2016.
Reasons
Basic Facts
B The disposition of imposition of transfer income tax and transaction of B on September 7, 2016 sold to C the purchase price of KRW 670,000,000 and completed the registration of ownership transfer on October 28, 2016 each of the following dates: (a) the Gangseo-gu Busan Metropolitan City D-do (hereinafter “instant site”) and the 40.33 square meters of a single-story house (hereinafter “instant building”) and E road (hereinafter “instant road”; and (b) the instant site and building, together with the instant building, sold the instant building in KRW 670,00,000,000; and (c) the registration of ownership transfer was completed on October 28, 2016.
C deposited KRW 5,000,000 as the purchase price of the instant real estate on September 7, 2016, KRW 13:52 10,000,000 on October 7, 2016, and KRW 5,000 on October 27, 2016, KRW 5,000,000 on October 27, 2016, and KRW 50,000,000 on October 28, 2016, in B’s account (Account Number G; hereinafter “BF association”).
B On December 21, 2016, the director of Seosan Tax Office, the Plaintiff-affiliated Tax Office reported the transfer income tax on the instant real estate as KRW 170,072,117, but did not pay it.
Since then, on February 10, 2017, the director of the tax office affiliated with the Plaintiff corrected capital gains tax belonging to the year 2016 as KRW 174,085,360 in relation to the transfer of the instant real estate to B, and notified the Plaintiff of the payment by February 28, 2017.
However, B did not pay the above transfer income tax.
B around April 2019, the instant capital gains tax amounting to KRW 228,39,90,00, including the additional dues (=basic tax amounting to KRW 174,085,360, the additional dues amounting to KRW 54,314,540). The Defendant and B, who paid money to the Defendant in B, filed a marriage report on September 28, 1974 and filed a divorce report on November 14, 2016.
B paid KRW 430,00,000 as the purchase price of the instant real estate to the Defendant on October 7, 2016, either KRW 14:28,00,000,000, and KRW 120,000,000 on October 28, 2016, and KRW 210,00,000 on October 31, 2016, respectively, by means of remittance from BF associations through account transfer.
each of the above payments.