The children of B, C, is married with D, and the defendant is omitted from D.

B on September 10, 2014, sold each of the instant real estate to the Defendant in total at KRW 729,00,000 (hereinafter “instant sales contract”) and on October 10, 2014, the registration of ownership transfer concerning each of the instant real estate was completed to the Defendant on October 10, 2014.

Plaintiff

On May 7, 2015, the head of the competent tax office imposed and notified the global income tax of KRW 1,694,720 on the real estate rental income for the year from 2011 to 2013, which was not reported by B, and imposed and notified the transfer income tax on January 11, 2016 and July 30, 2016 as listed below.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6, 7, 20, Eul evidence Nos. 6 (including serial numbers), and Eul evidence Nos. 6 (including serial numbers), and the whole purport of pleading is required to be that claims protected by the creditor's right of revocation of creditor's right to revocation of creditor's right to revocation of creditor's right to revocation of creditor's right to revocation of creditor's right to revocation have arisen prior to the occurrence of a fraudulent act. However, there is a high probability that at the time of the fraudulent act, there has already been a legal relationship which is based on the existing legal relationship in the near future, and that a claim has been created by reality in the near future.

(2) According to the reasoning of the lower judgment, the Plaintiff’s global income tax and transfer income tax on B arising on May 7, 2015, when the Plaintiff imposed and notified global income tax and transfer income tax on B, respectively. However, at the time of the conclusion of the instant sales contract, real estate rental income and transfer income tax, which are the basis for the taxation claim, have already accrued at the time of the conclusion of the instant sales contract, and the Plaintiff did not report and pay global income tax and transfer income tax, and thus, the Plaintiff’s claim for global income tax and transfer income tax on B accrued in the near future.