A. 1) The head of Suwon Tax Office under the Plaintiff-affiliated Tax Office notified C of KRW 3,542,320 of value-added tax for January 2009, KRW 26,797,410 of value-added tax for 2009, KRW 23,227,260 of value-added tax for 1 year 201, KRW 19,40,640 of value-added tax for 2 year 201, KRW 6,286,170 of value-added tax for 1 year 201, and KRW 6,286,170 of value-added tax for 201 as the payment period on October 31, 2013. 2) In addition, the head of Sungsung Tax Office under the Plaintiff-affiliated Tax Office notified C of KRW 3,109,240 of global income tax for 2012 as the payment period on August 31, 2013.

3) C as of November 19, 2014, including additional 14,405,310 won as of November 19, 2014, as follows, value-added tax and global income tax 96,768,380 won (hereinafter “instant tax claims”):

(3) A tax amount due and notified as of June 30, 2009. A tax amount due and due date for the payment of the tax item to be accrued (the value-added tax shall be the total amount of 31.3,542,320 on June 30, 2013; 4,158,580 on December 31, 2009; 26,797,404; 31,460,080 on October 31, 2013; 30,63.6. 1, 207; 208. 3,6. 1, 207; 208. 3,6. 1, 2013; 4. 3,6. 1, 207; 3. 3,6. 1, 201, 208; 201. 3. 1, 2013; 26. 2,26. 7. 2,26. 2014. 1. 1. 20. 1. 3

B. On July 23, 2013, the conclusion of a sales contract and the registration of transfer of real estate C entered into a sales contract with Defendant A, who is his own child, as well as Defendant B, with respect to each of the 1/2 shares of the real estate listed in the separate sheet (hereinafter “instant real estate”) as indicated in the separate sheet (hereinafter “instant sales contract”), and completed the registration of transfer for ownership made by the Defendants on the same day.

C. Preliminary property of C and positive and negative property of C as of July 23, 2013 are as follows.

The real estate of this case is real estate of this case with the real estate value of 100 square meters in value of real estate (won) for active property, which is 37,408,000 square meters in value of 165,600 square meters in Pyeongtaek-dong community credit cooperatives, 165,600,000 in Seosung-si, Gangwon-do.