A. B did not pay each national tax (a total of KRW 104,963,300) as indicated in the attached Table 2, for which a tax liability arises between April 1, 2003 and April 1, 2006, and the total amount of the delinquent tax reaches KRW 172,979,690 as of April 24, 2017 (hereinafter “instant tax claim”). (b)

B’s mother D’s death on April 1, 2016, co-inheritors, such as B, Defendant, E, F, and G, who were the deceased’s children, (i.e., share 1/2 of the deceased’s title, among each real estate listed in the separate sheet No. 1 on October 14, 2016, were solely owned by the Defendant, and the rest co-inheritors renounced their rights to share of inheritance (hereinafter “instant agreement on division of inherited property”).

C. B was insolvent at the time of the instant agreement on the division of inherited property.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. Determination:

A. According to the above facts, B, who bears the instant tax liability against the Plaintiff, is presumed to have reduced the joint collateral against the general creditor by giving up his/her right to the inherited property, while holding an agreement on the division of inherited property in insolvent. Thus, B’s agreement on the division of inherited property in question becomes a fraudulent act against the Plaintiff (see, e.g., Supreme Court Decision 2007Da29119, Jul. 26, 2007) and B’s intention to commit an intentional act against the Plaintiff.

Therefore, the portion relating to 1/5, which is the share of B in the agreement on the division of inherited property of this case, shall be revoked as a fraudulent act, and the defendant shall be obligated to implement the registration procedure for the transfer of ownership due to the restoration of real name with respect to the share of 1/10 (1/2 of the shares in the name of the deceased x C 1/5 of the shares in the name of the deceased)

B. The defendant's defense 1) The defendant set up a defense that the tax claim of this case has expired by prescription. (A) The defendant set up a defense, and the deadline for payment of the tax claim of this case is attached Table 2.