A. A donation contract concluded on March 18, 2015 between the Defendant and B.

A. On December 11, 2014, Dong-gu, Seo-gu, Gwangju (hereinafter “instant land”) did not report capital gains tax in a quantity of at least four billion won and did not report capital gains tax. As such, on December 1, 2016, the head of the Netcheon Tax Office, the head of the relevant tax office, who calculated the Plaintiff, notified the Plaintiff of capital gains tax of KRW 822,395,290 as the due date for payment on December 31, 2016.

However, B did not pay the above capital gains tax, and the national tax of KRW 953,971,470 as of November 3, 2017, which was the filing date of the instant lawsuit, was in arrears.

B. B, on March 18, 2015, donated the real estate listed in attached Table 1 to the Defendant, who is the mother on March 18, 2015, and completed the registration of transfer of ownership with the 3756 registry office received from the Gwangju District Court’s Netcheon Branch.

On the same day, the agreement was concluded with the defendant on the real estate listed in the attached list 2, and the ownership transfer registration was cancelled on April 18, 2015 due to the cancellation of the agreement and returned the ownership to the defendant.

C. B donated the real estate listed in the separate sheet 1 to the Defendant, and was in excess of obligations at the time of concluding a contract for rescission of agreement on real estate listed in the separate sheet 2.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 8 (including branch numbers, if any) and the purport of the whole pleadings

2. Determination

A. Although the existence of a preserved claim requires that, in principle, a claim that may be protected by the obligee’s right of revocation has arisen prior to the commission of an act that could be viewed as a fraudulent act, it is highly probable to the effect that at the time of the fraudulent act, there has already been a legal relationship that serves as the basis for the establishment of the claim, and that the claim should be established by such legal relationship in the near future. In cases where a claim has been created by realizing the probability in the near future, the relevant claim may also become a preserved claim of the obligee’s right of revocation (see, e.g., Supreme Court Decision 2011Da76426, Feb. 23, 2012).