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1. A contract between Defendant A and C on gift of KRW 220,000,000 entered into on May 3, 2010 and KRW 10,000,000 entered into on May 7, 2010.
Reasons
1. Basic facts
A. The Defendants concerned are the children of C, a national tax payer.
B. On March 29, 2010, C sold D 1,606 square meters in Ulsan-gun, Ulsan-gun, E 1,012 square meters in size, and F 1,358 square meters in size as follows. On April 30, 2010, C completed the registration of ownership transfer on April 30, 2010.
(2) On March 29, 2010, on April 2010, 2010, E 235/1247 equity H 23,240,000 on April 30, 2010, as the date of the registration of the original purchase and sale contract for the purchaser’s transaction (the original purchase and sale contract for each of the instant real estate) (hereinafter “transfer”). On March 30, 2010, FH 229,480,000 on April 30, 2010: (a) 110,160,000 equity I 1247 equity on April 30, 2010; (b) March 30, 2010, FH 229,480,000 on March 30, 2010
C) C was paid KRW 50,00,000 on March 29, 2010 as real estate sale price, KRW 124,960,00 on April 29, 2010, and KRW 124,000 on which April 29, 2010. (2) C received from H as real estate purchase price the total sum of KRW 252,720,000 on a cashier’s cashier’s checks issued on April 29, 2010 ( KRW 221,00,000,000 ( KRW 20,000,000, KRW 1,1,000, KRW 1,000, KRW 1,200,000) and KRW 2520,720,000 on a deposit account of the Agricultural Cooperative branch of Yangsan Livestock.
C 1) Of the cashier’s checks received from H, C donated KRW 220,000,00 (Chapter 1, 200,000,000) to Defendant A by depositing KRW 1,20,00,00 in Defendant A’s post office deposit account (K) on May 3, 2010. 2) C deposited KRW 120,390,391 out of the purchase price received from G on May 7, 2010, and then deposited KRW 10,00,00 among the purchase price received from Defendant A’s corporate bank account (L), 110,392,754 out of them into Defendant B’s new bank account (M).
The sum of the donations under paragraphs (1) and (2) above (hereinafter referred to as "each of the donations of this case") shall be e.
C As 1 C does not report or pay capital gains tax on the transfer of each of the instant real estate, the head of Seosan Tax Office under the Plaintiff’s control shall notify C of the pre-announcement of taxation on April 29, 2013, and the due date for payment on June 5, 2013 shall be June 30, 2013.