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1.(a)
The agreement between the defendant and the non-party B on donation of KRW 59,831,259 entered into on December 12, 2013 shall be revoked.
(b).
Reasons
1. Basic facts
A. On January 6, 2014, the North Daegu District Tax Office under the Plaintiff-affiliated District Tax Office, upon examining the property inherited ( August 5, 2008) or donated by the Defendant’s husband, determined that the inheritance tax and gift tax to be paid by B is KRW 1,128,20,00 including KRW 598,72,890, KRW 529,480,620, and KRW 1,128,203,510 including KRW 529,620 (hereinafter “instant tax claim”). As of the filing date, the delinquent amount of B as of the filing date is KRW 780,879,420.
B. On November 12, 2013, B and the Defendant concluded a sales contract with respect to the land listed in paragraph (1) of the attached Table No. B owned by B (hereinafter “instant land”); ② the land listed in paragraph (2) of the attached Table No. 2 owned by the Defendant (hereinafter “instant land”); ③ the building listed in paragraph (3) of the attached Table No. 3 (hereinafter “instant building”; and the building collectively owned by B and the Defendant, for each of the instant real estate in total, KRW 1,070,000 (hereinafter “instant sales contract”).
C. The parties to the above sales contract agreed to pay KRW 889,00,000 ( KRW 1,070,000,000 - KRW 181,000,000) and the Defendant in two equal installments, respectively, when calculating the sales price of the instant land as KRW 318,804,939, KRW 207,223,211, and KRW 543,971,850, and the sales price of the instant building as to the instant building, which was agreed to be acquired by the buyer.
Accordingly, the down payment, intermediate payment, and remainder received between the parties to the instant sales contract are as follows.
On November 12, 2013, 200, 60,000 account transfer account transfer of 60,000,000 cash of 110,000,000 intermediate payment of intermediate payment of 200,000 account transfer of 200,000,000 account transfer of 200,000 account transfer of 400,0000,000 to 4,000,000 account transfer of 2,00,000 account transfer of 20,000,000 remainder of 90,000,000 as of the date of receipt of purchase money and the purport of the entire pleadings as prescribed in subparagraph 8-1 through 9 of the evidence No. 12, Dec. 12, 2013.