A. A donation contract concluded on October 30, 2015 between the Defendant and B.

A. The Plaintiff’s taxation claim B against B did not pay each national tax (total amount of KRW 27,096,480) indicated in the following table for which the liability for tax payment was established between October 30, 1999 and December 31, 2001, and the total amount of the delinquent tax reaches KRW 47,094,460 as of February 14, 2018 (hereinafter “instant taxation claim”).

B’s disposal of real estate B on October 30, 2015, on October 12, 2015, the registration of ownership transfer was completed on October 12, 2015 with respect to the real estate listed in the separate sheet (hereinafter “instant housing”) owned by C, and on the same day, the registration of ownership transfer was completed on October 30, 2015 to the Defendant, who is his spouse, as the only real estate.

[Ground of recognition] Unsatisfy, Gap 1, 2, 4, and 5's statements, the purport of the whole pleadings

2. Determination as to the cause of action

A. According to the above facts, the Plaintiff’s taxation claim against B becomes a preserved claim against obligee’s right of revocation, and the act of donation by B to the Defendant of the instant house, which is the only real estate for B, constitutes a fraudulent act and constitutes a lack of common security among ordinary creditors including the Plaintiff, barring any special circumstances, and the Defendant’s intent to commit suicide is presumed.

Therefore, the gift contract concluded on October 30, 2015 with respect to the instant house between the Defendant and B shall be revoked, and the Defendant shall be obligated to implement the procedure for cancellation registration of ownership transfer registration completed in relation to the instant house to restore the original state to the original state.

B. As to this, the Defendant asserts to the effect that the instant house was donated to the Defendant, both his mother and the Defendant’s mother and the Defendant’s mother, and that, after the death of C, the registration of ownership transfer by inheritance was completed under the name of the Defendant, a statutory heir, for convenience, and again the registration of ownership transfer was completed under the name of the Defendant. The instant house was not the first liability property

However, the defendant's above.