1. A contract between the Defendant and B for the donation of KRW 50,000,000 on July 9, 201, and a contract for the donation of KRW 200,000,000 on July 18, 201, and a contract for the donation of KRW 200,000 on July 18, 201.

1. Basic facts

A. B’s tax claim establishment 1) On May 16, 201, 201, the Plaintiff owned C, D, E, F, G site 605 square meters and 43 square meters and 589.69 square meters and above-ground buildings (hereinafter “instant real estate”) in the Seongdong-dong Saemaeul Community Depository on its own.

(2) On November 10, 201, the head of the tax office of the Plaintiff-affiliated racing voluntarily reported the transfer income tax following the transfer of the instant real estate at KRW 1.9 billion, and on August 31, 201, he/she decided and notified the transfer income tax of KRW 284,32,490 (payment period November 30, 201) to B on November 10, 201.

3) After that, on October 18, 2012, B, the director of the tax office having jurisdiction over the application for rectification of capital gains tax, on December 13, 2012, the director of the tax office having jurisdiction over the application for rectification of capital gains tax, decided to reduce capital gains tax to reduce capital gains tax of KRW 18,148,231, additional dues and increased additional dues, but B did not pay capital gains tax so far. However, B did not pay capital gains tax until now. (4) The delinquent amount of capital gains tax in B as of the date of closing argument of the instant case is KRW 327,03

(B) The transfer income tax claim and obligation following the transfer of the instant real property (hereinafter “instant taxation claim”) or the instant tax obligation (hereinafter “instant tax obligation”).

1) B and Seongdong-dong Saemaul Fund shall pay the down payment of KRW 190 million on the date of the contract, and the remainder of KRW 1.70 million on June 15, 2011, respectively. The name of the lessee of the instant real estate shall be held liable for B until January 3, 2012, and the lease deposit shall be settled at the time of the settlement of the remainder, and the lease deposit shall be settled at the time of the settlement of the lease deposit, and the remainder of KRW 600,000 shall be deposited as a fixed deposit with the Seongbuk-dong Saemaul Fund. 2) The Seongbuk-dong Saemaul Fund paid the down payment of KRW 190,00,000 on the date of the contract to B on the date of the contract, and KRW 600,000,000 from the remainder of June 15, 201 shall be deposited in the name of Sungdong Saemaul Fund in the name of the deposit deposit, and the remainder of the deposit shall be repaid in the name of the Agricultural Cooperative, Seo-dong Agricultural Cooperative, and the collateral Security Association 281.