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1. The gift contract of KRW 262,730,00 entered into on December 12, 201 between the Defendant and B shall not exceed KRW 110,971,230,00.
Reasons
1. Facts of recognition;
A. On November 6, 201, B, the representative pastor of the C church, sold the D Religious Site of 608 square meters and two buildings on its ground at the two weeks of ownership, but did not report the transfer income tax to the Defendant.
B. The head of Dongjak-gu Tax Office under the Defendant confirmed the fact of non-declaration of the small income tax in B, and imposed and collected capital gains tax of KRW 81,958,260 on B as the due date for payment on March 31, 2013. B did not pay capital gains tax of KRW 110,971,230, including additional tax of KRW 29,012,970, until the end of the pleadings in this case.
C. B received KRW 640,00,000 from the purchase price of the above real estate and repaid the collateral security obligation, etc. established on the said real estate, and then remitted KRW 262,730,000 to the Defendant’s account in the name of the wife on December 12, 2011, and donated the money (hereinafter “instant donation contract”) and at the time there was no particular property other than the money remitted to B.
[Reasons for Recognition] Each entry of Gap evidence Nos. 1 through 8, the purport of the whole pleadings
2. Although it is required that a claim protected by the obligee’s right of revocation was, in principle, incurred prior to the commission of an act that can be deemed a fraudulent act. However, at the time of a fraudulent act, there is a high probability that there has already been a legal relationship that serves as the basis of the establishment of a claim, and that the claim has been established in the near future in the near future, and in the near future, where the probability thereof has been realized and a claim has been established as a result of the realization of the claim,
(See Supreme Court Decision 2007Da21245 Decided July 15, 2010, etc.). If B sold real estate on November 6, 201, it can be easily predicted that if B sold real estate on November 6, 2011, taxation, such as capital gains tax, related to the sale in the near future would be imposed, and thereafter, capital gains tax was imposed on B. However, at the time of December 12, 2011, B, which donated the said money to the Defendant, was already a claim.