A. A donation contract concluded on October 26, 2015 between the Defendant and B.

A. B transferred on November 14, 2014 to E, F (C), G, and H (D) 1/2 shares of Suwon-si C and D land, respectively, and reported and paid capital gains tax on December 31, 201 of the same year.

However, on October 6, 2015, the head of the Songpa District Tax Office confirmed that the acquisition value among the details of B’s report is under-calculated, and notified the tax office to additionally pay KRW 268,810,120 as the payment period, and B paid only KRW 80,00,000 among them from December 11, 2015 to June 30, 2016.

B. Meanwhile, on October 26, 2015, after the date of the above correction and notification, B entered into a contract of donation (hereinafter “instant donation contract”) with the purport of donating the real estate listed in the separate sheet, which is one’s only real estate, to the Defendant, who is the spouse, and completed the registration of ownership transfer for the instant donation contract to the Defendant as Seoul Western District Court No. 43754, Oct. 28, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 4, each entry of No. 6, the purport of the whole pleadings

2. According to the above facts of determination, it is presumed that the reduction of liability property for the general creditors is a fraudulent act detrimental to the creditors by concluding the instant donation contract under the condition that B bears the Plaintiff’s obligation of capital gains tax and disposing of the real estate listed in the separate sheet, which is its sole real estate, constitutes a fraudulent act detrimental to the creditors. In this case

Therefore, the instant donation contract between B and the Defendant is revoked as a fraudulent act, and accordingly, the Defendant should implement the procedure for registration of cancellation of ownership transfer with respect to the attached list real estate.

In this regard, if the Defendant planned not to pay the transfer income tax, it was the prior donation of the real estate listed in the attached list before transferring the said real estate located in Suwon City, and after the correction and notification thereof.