A. The director of the North Busan District Tax Office under the Plaintiff-based tax office designated B as the representative of C Co., Ltd. (hereinafter “C”) and the oligopolistic shareholder (51%) as the person liable for tax payment of corporate tax and value-added tax to be borne by C, and decided to pay to B each amount stated in the column of “tax” in the corporate tax and value-added tax in the attached Table 2 column.

In addition, the head of the same tax office under the Plaintiff-affiliated tax office determined and notified B that each of the items in the “payment period” column of the “payment period” column of the “tax” column of the attached Table 2 attached hereto should be paid by the date of each entry.

B. Sub-D owned the real estate listed in attached Table 1 (hereinafter “instant real estate”), and died on January 22, 2015. On the same day, the Defendant, who is the spouse of D, and his/her children, and the Defendant, B, E, and F agreed on the division of inherited property (hereinafter “instant agreement on the division of inherited property”).

C. On February 10, 2015, the Defendant completed the registration of ownership transfer based on the instant agreement on division of inherited property.

On March 9, 2015, the Defendant sold the instant real estate in KRW 442,50,000 to G, and completed the registration of ownership transfer on April 30, 2015.

B At the time of the instant agreement on the division of inherited property, there was no other property in insolvency.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 6 (including branch numbers, hereinafter the same shall apply) and the purport of whole pleadings

2. Determination

A. According to the above facts, the agreement on the division of the inherited property of this case with the purport of transferring 2/9 of the shares of one's inheritance among the attached real estate in which B was insolvent as the sole active property is transferred to the defendant among the attached real estate in which B was insolvent constitutes a fraudulent act detrimental to the creditor against B, and the bad faith as to the defendant's fraudulent act is presumed to have been committed against the

Therefore, it is special.