A. B’s sales contract and disposition of transfer tax 1) B are as follows: (a) Dongwon-si, Suwon-si, the Dongwon-si, the Dongwon-si, the Dongwon-si, the Dongwon-si, the Dongwon-si, the Dongwon-si, the Dongwon-si, the Dongwon-si, and the Dong-si, the Dong-si, the Dong-si

(2) Upon receipt of the gift, B sold the instant real estate to F and G on July 15, 201, and completed the registration of transfer of ownership under the name of the above buyer on July 29, 2011. B (2) did not pay the preliminary return of transfer income tax on the instant real estate on September 27, 2011, but the Plaintiff did not pay the said preliminary return. As such, B imposed upon B the transfer income tax amounting to KRW 1,720,483,60 on the instant real estate on November 30, 2012.

(B) The Defendant married to B on February 9, 197, and agreed on June 15, 201, the amount in arrears of the capital gains tax that was not paid by B as of the filing date of the instant lawsuit is KRW 1,854,681,30.

2) Around May 16, 2011, the Defendant and B: (a) divorced between the Defendant and B with respect to the divorce; (b) B prepared a written certificate that the Defendant would pay KRW 2 billion to the Defendant a property division as soon as the procedure of the divorce is completed; (c) B paid the Defendant KRW 2 billion out of the amount paid as the purchase price of the instant real estate on August 2, 2011.

(hereinafter referred to as "payment of the amount of this case"). . [Grounds for recognition] without dispute; Gap evidence Nos. 1, 4, 8, 9 (including each number; hereinafter the same shall apply); Eul evidence Nos. 1, 7, and 8; and the purport of the whole pleadings.

2. Determination

A. Although it is required that a claim protected by the obligee’s right of revocation has, in principle, arisen prior to the commission of an act that can be viewed as a fraudulent act, there is a high probability that at the time of the fraudulent act, there is a legal relationship which has already been based on which the claim has been established, and that the claim should be established in the near future.