2. The costs of lawsuit shall be borne by the Plaintiff.

A. B is a person who has run a gas station business under the trade name “D gas station” in the Haak-gun, Hanam-gun, Haak-nam from April 1, 2010 to October 16, 2013.

B. On July 31, 2013, the director of the tax office affiliated with the Plaintiff notified B of the payment by increasing the value-added tax of KRW 201,118,687 ( June 30, 2012 on the date on which the tax liability is established) in the first half of the year 2012, which was omitted by setting B as the payment deadline, but B did not pay it.

C. B completed the registration of ownership transfer for the instant apartment on November 22, 201 with respect to the real estate listed in the separate sheet (hereinafter “instant apartment”) owned by E on December 30, 201, and completed the registration of ownership transfer based on sale on November 22, 201. On July 16, 2012, the Defendant, a fraud, completed the registration of ownership transfer for the instant apartment on July 1, 2012.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 4 (including branch numbers for those with additional numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff asserted that B had value-added tax claim KRW 201,118,687 against B. However, B sold the instant apartment complex to the Defendant on July 1, 2012, thereby doing so. The sales contract between B and the Defendant on July 1, 2012 should be revoked as a fraudulent act.

B. The Defendant’s assertion that the apartment house of this case was purchased with the Defendant’s funds pursuant to the contract title trust agreement between the Defendant and B is merely limited to the name of the contracting party and the registration name B.

Since E, the seller of the apartment in this case, was aware of the above contract title trust agreement, the registration of transfer of ownership in the name B pursuant to the main sentence of Article 4(2) of the Act on the Registration of Real Estate under Actual Titleholder’s Name is null and void, and the apartment in this case cannot be the property of B’

Therefore, B entered into a sales contract with the defendant, and the registration of ownership transfer in the future of the defendant.