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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B completed the registration of ownership transfer on October 4, 2004 on the ground of sale by voluntary auction on October 4, 2004 with respect to the land of 3,757 square meters (hereinafter “instant land”) prior to Seopopo-si, Seopo-si, Seopo-si (hereinafter “instant land”).
B on October 19, 2004, on the land of this case, the National Agricultural Cooperative Federation of the Korea National Agricultural Cooperative Federation, the maximum debt amount of 130 million won as the debtor, and the right to collateral security as the debtor B was established. On April 12, 2006, the National Agricultural Cooperative Federation of the Korea National Agricultural Cooperative Federation, the maximum debt amount of 60 million won as the debtor B was additionally established.
B. Meanwhile, at the time of the above voluntary auction, B borrowed KRW 20 million from D, the Plaintiff’s father at the time of the above voluntary auction. On October 22, 2007, D agreed to sell and purchase the instant land in the amount of KRW 170 million and decided to substitute D’s loan claim amounting to KRW 150 million against D’s respective secured debt amounting to KRW 150 million against the above National Agricultural Cooperative Federation.
C. Accordingly, on October 22, 2007, D accepted each of the above right to collateral security and the secured obligation, and completed each registration of change of the right to collateral security (hereinafter “each of the instant right to collateral security”) with D as debtor on the 26th of the same month. On November 6, 2007, D completed the provisional registration of transfer of ownership on the instant land on the ground of the pre-sale agreement.
After that, the Plaintiff completed the registration of ownership transfer on November 13, 2009 with respect to the instant land on November 5, 2009, and the registration of ownership transfer under D was cancelled on November 13, 2009.
E. The Defendant assessed the value of donated property at KRW 170 million, which was the purchase price of the instant land, on the ground that the Plaintiff did not report the donation even after having received the donation from D, and added additional tax on the non-declaration and the payment of unfaithfully, to the Plaintiff on February 10, 2014.