A. A sales contract concluded on May 30, 2014 between the Defendant and B is concluded between the Defendant.

A. On December 21, 2013, B entered into a sales contract with D and E with respect to each 1/2 share out of 240 square meters of land owned by B, Gangnam-gu Seoul Metropolitan Government, Gangnam-gu, Seoul, and completed the registration of ownership transfer on March 3, 2013.

B. On June 2, 2014, B filed a return on the tax base of transfer income with the head of the tax office of the Port under the Plaintiff’s control, but did not pay it. The head of the tax office of the Port of the Republic of Korea notified that he/she should pay KRW 136,762,240 of the transfer income tax reverted to August 11, 2014, but did not pay it until now.

C. As of January 27, 2016, B’s delinquent amount in arrears is KRW 163,841,060 in total of KRW 136,762,240 in capital gains tax and KRW 27,078,820 in addition, and KRW 163,841,060 in capital gains tax (hereinafter “instant tax claim”).

On the other hand, on May 30, 2014, B entered into a sales contract with the Defendant, who is a fraud, for the real estate indicated in the separate sheet (hereinafter “instant real estate”) that he/she had owned on his/her own (hereinafter “instant real estate”), and completed the registration of ownership transfer under the name of the Defendant as of June 3, 2014 as the receipt office of the Seoul Northern District Court Decision 36167.

On the other hand, at the time of the above sales contract, the right to collateral security was established in the name of the Bank of Korea with the maximum debt amount of 48 million won.

E. At the time of the instant sales contract and the date of the closing of argument in the instant case, B remains in a insolvent state with positive property exceeding positive property.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 8, purport of the whole pleadings

2. Determination as to the cause of action

A. A claim protected by the obligee’s right of revocation should, in principle, be derived before the obligor performs a juristic act for the purpose of property right with the knowledge that it would prejudice the obligee. However, the legal relationship, which has already been based on which the claim was established at the time of the juristic act, is close.